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2018 (3) TMI 1291 - AT - FEMA


Issues:
1. Non-compliance with pre-deposit of penalty leading to dismissal of appeal by the Appellate Tribunal.
2. Review Petition filed after a significant delay requesting recalling of the order and condoning the delay.
3. Arguments presented regarding breach of principles of natural justice, illiteracy of the appellant, and relevant case laws cited.
4. Examination of the conduct of the appellant and the timeline of events leading to the Review Petition.
5. Legal principles applied in deciding on the condonation of delay in filing the Review Petition.

Analysis:
1. The Appellate Tribunal had dismissed the appeal due to the appellant's failure to comply with the pre-deposit of penalty as mandated by the tribunal's orders. Despite extensions granted, the pre-deposit was not made, leading to the dismissal of the appeal on 21st May 2009.

2. The Review Petition filed on 20th December 2011, more than two and a half years later, sought to recall the order and condone the delay in filing. The appellant argued that they did not receive copies of the relevant orders and cited issues of natural justice and illiteracy as reasons for the delay.

3. The appellant's counsel relied on various judgments to support the argument for condonation of delay, emphasizing the appellant's innocence and illiteracy as sufficient cause. However, the respondent contended that the appellant's conduct, including non-compliance with the pre-deposit order, indicated a lack of interest in following court orders.

4. The tribunal examined the timeline of events, including contradictory statements regarding when the appellant became aware of the final order. The appellant's conduct, as evidenced by correspondence and lack of evidence supporting their claims, raised doubts about the honesty of their intentions in filing the Review Petition.

5. Applying legal principles from relevant judgments, the tribunal emphasized the need for a liberal but reasonable approach in condoning delay. The lack of bona fides, conduct, and behavior of the appellant were crucial factors in the decision. Given the appellant's failure to make the pre-deposit even during the proceedings, the Miscellaneous Application for condonation of delay was dismissed, leading to the dismissal of the Review Petition as well.

 

 

 

 

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