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2009 (9) TMI 178

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..... aken us through the profit and loss account for the year ended 31st March, 2008 which shows that the sale and other income were about Rs. 19.5 lacs and for the previous year Rs. 17.65 lacs. - Considering that the petitioners have made out a case and the hardship that will be occasioned to the petitioners if the Appeal is dismissed without the appeal being heard on merits the ends of justice would .....

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..... t considered by the Commissioner (Appeals) on the ground that it was a new parts. 3. Against the order of the Commissioner (Appeals) the petitioner approached the Tribunal which ordered pre-deposit of the entire amount of duty. As the petitioner failed to deposit the amount on 8th June, 2009 the learned Tribunal was pleased to dismiss the appeal for failure to comply with the order of pre-deposi .....

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..... rs if the Appeal is dismissed without the appeal being heard on merits the ends of justice would be met if the order of dismissal is set aside and the order of pre-deposit is varied to the extent that the petitioners to deposit a sum of Rs. 15.00 lacs within sixteen weeks from today. This time has been granted in order to enable the Appellants to make arrangements for pre-deposit. 6. We make it .....

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