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Issues: Delay in filing appeal, condonation of delay, pre-deposit for stay of penalty.
Analysis: 1. Delay in filing appeal: The appellant faced a delay of 1242 days in filing the appeal due to not receiving a copy of the order from the authorities. The appellant approached the Tribunal on multiple occasions for the order copy, but it was not provided. The delay was attributed to ignorance of the appeal filing process. 2. Condonation of delay: The appellant's counsel requested condonation of the delay, emphasizing the appellant's ignorance of the process and the potential grave consequences if the appeal was dismissed. The learned DR acknowledged the factual position of the delay. The Tribunal considered the appellant's history of suffering since 22-8-05 and previous instances of appeal dismissal due to procedural errors. 3. Pre-deposit for stay of penalty: The appellant's counsel argued for a stay on the penalty of Rs. 3 lakhs imposed, but was unable to provide substantial reasons for leniency. The Tribunal, considering the appellant's confiscation of goods, directed the appellant to make a pre-deposit of Rs. 2 lakhs within a specified timeframe to stay the realization of the balance demand. The Tribunal's decision aimed to balance the interests of both parties while upholding the majesty of the law. In conclusion, the Tribunal admitted the appeal, condoning the delay of 1242 days, based on the appellant's history of seeking remedy against the adjudication order. The Tribunal directed the appellant to make a pre-deposit to stay the penalty, considering the confiscation suffered by the appellant. The judgment highlighted the importance of procedural diligence while also ensuring fairness and justice in the legal process.
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