9911796707
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Issues involved: Delay in filing appeals, condonation of delay, pre-deposit of penalty amount.
Delay in filing appeals: The appellants received the Original Order on different dates and filed a joint appeal which was dismissed by the lower Appellate Authority. Subsequently, they filed separate appeals after being informed that the joint appeal was dismissed. The Tribunal condoned the delay in filing both appeals, set aside the impugned Order, and directed the lower Appellate Authority to consider the joint appeal along with the separate appeals as valid appeals without requiring any further pre-deposit. Condonation of delay: The Tribunal, considering the entire facts and circumstances of the case, allowed the appeals by way of remand, giving both appellants a reasonable opportunity of hearing before fresh orders are passed. The delay in filing the separate appeals was condoned as the joint appeal was filed within the prescribed time-limit, and the separate appeals were filed after realizing that the joint appeal was not permissible. Pre-deposit of penalty amount: The Tribunal noted discrepancies in the pre-deposit amount mentioned in the Stay Order and the penalties imposed. Despite the appellants depositing the amount directed in the Order, the Tribunal directed the lower Appellate Authority to decide the appeals on merit without insisting on any further pre-deposit, ensuring both appellants are heard adequately before fresh orders are passed.
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