9911796707
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Issues:
1. Condonation of delay in filing appeals. 2. Waiver of pre-deposit and stay of recovery. Condonation of Delay: The judgment addresses four applications, two in each of the appeals, seeking condonation of the delay in filing the appeals. The delay in each appeal is 131 days, which has been explained in the applications. The appellants had initially approached the High Court citing financial hardships when the lower appellate authority requested pre-deposit. Subsequently, the lower appellate authority dismissed their appeals for non-compliance. Upon reporting this to the High Court, the writ petition was dismissed as infructuous, allowing the appellants to prefer appeals against the final orders. The delay explanation, supported by an affidavit, claimed the delay was unintentional. Despite the explanations not being very convincing, the delay was condoned for the sake of justice. The condonation applications were allowed, and the remaining applications were adjourned. Waiver of Pre-deposit and Stay of Recovery: The judgment notes that one of the applications in each appeal was for waiver of pre-deposit and stay of recovery. The delay in filing the appeals was 42 days from the date of receipt of the High Court's order and 131 days from the date of communication of the final orders of the Commissioner (Appeals). The appellants believed relief would be obtained from the High Court, leading to the delay. Despite the explanations not being very convincing, the Tribunal was inclined to condone the delay. The remaining applications for waiver of pre-deposit and stay of recovery were adjourned to a future date, with the counsel directed to provide copies of relevant anti-dumping Notifications. In conclusion, the judgment primarily dealt with the condonation of delay in filing appeals and the subsequent consideration of waiver of pre-deposit and stay of recovery. The explanations provided for the delay were found lacking in conviction but were ultimately accepted for the sake of justice. The Tribunal allowed the condonation applications and adjourned the remaining applications for further proceedings.
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