2004 (10) TMI 187

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....g, Vice-President]. - The applicant filed this application for restoration of appeal on the ground that now the appellant had deposited an amount of Rs. 22 lakhs as duty and Rs. 2,50,000/- as penalty as per stay order passed by the Tribunal. Therefore, the appeal should be restored. 2. The contention of the Revenue is that the Tribunal vide stay order dated 21-5-1998 directed the applicant to d....

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....the decision of the Hon'ble Supreme Court in the case of Kamala Devi (Smt.) & Others v. CCE, Bangalore & Others reported in 1998 (102) E.L.T. 514 (S.C.) = (1999) 1 Supreme Court cases 231 and in the case of N. Balkrishnan v. M. Krishnamurthy reported in JT 1998 (6) SC 242. The appellant also relied upon the decision of the Hon'ble Supreme Court in the case of Collector; Land Acquisition Anantnag &....

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....lso approached the Tribunal for restoration of the appeal without deposit of duty and the same was rejected. Now the appellant had deposited the amount of Rs. 24,50,000/- in cash. The Hon'ble S.C. in the case of Kamala Devi (Smt.) & Others v. CCE (supra), where the Collector of Central Excise directed the assessee to deposit the amount in the year 1990, allowed to deposit the amount in the year 19....

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....antial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. It must be grasped that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is capable of removing inj....