9911796707
TMI Blog1994 (4) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... and Salt Act, 1944 for setting aside the order of refund of Rs. 9,05,411.37 passed by the Assistant Collector. The learned Collector (Appeals) vide his order dated 9-12-1985, received by the applicants on 18-1-1986 held that the refund allowed was beyond the period of six months and therefore had been erroneously given to the applicants. The applicants filed appeal before the Tribunal against this order within the limitation period. While the appeal was pending before the Tribunal the applicants filed Writ Petition before the Hon ble High Court of Madras challenging the order of the Collector (Appeals) and the High Court gave an ad interim stay of the operation of the order of the Collector (Appeals). When this position was brought to the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their review application, they filed appeal before the Tribunal within one month. The learned Counsel therefore pleaded that there cannot be said to be any delay in the filing of the appeal before the Tribunal and in any case any delay in filing of the appeal after dismissal of their review application, should be condoned in the background of the facts of the case and also the plea of bona fide of the applicants. He pleaded that if the delay is not condoned, great prejudice will be caused to the applicants as the applicants have a good case on merits and even the observations of the Hon ble High Court go to support of the plea of the applicants when ad interim stay was granted to the applicants. 5. Shri J.P. Gregory, the learned SDR for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al when their appeal was allowed to be withdrawn. In view of the clear direction of the High Court in their order dated 12-2-1993, the applicants had no choice but to file appeal before the Tribunal, within one month of the order of the Hon ble High Court. Not having done so, no plea of bona fide can be accepted when the applicants chose to ignore the directions of the Hon ble High Court. In view of the above, we hold that the delay in filing the appeal beyond the period of one month from the date of passing of the order by the Hon ble High Court cannot be condoned, particularly when the applicants have not given any acceptable explanation for not complying with the directions of the learned Single Judge, in the absence of grant of any stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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