9911796707
TMI Blog1994 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Consultant for the petitioners submitted that the stay petitions were filed by the petitioners seeking stay of pre-deposit of duty and penalty and the same came up for hearing on 23-6-1993. Consequent on the absence of the petitioner the Stay petition was dismissed for default of appearance as not pursued and the petitioners were directed to make the pre-deposit in terms of the impugned order on or before 31st Aug., 1993 and report compliance. 31st Aug., 1993 was declared a holiday due to Milad-ul-Nabi. The petitioners filed applications for restoration of the Stay petitions on 14-7-1993 stating that the notice of hearing of the stay petitions posted to 23-6-1993 was not received by the petitioners and the Stay petitions were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n also sustained a serious head injury and was hospitalised for a considerable period resulting in total dislocation of their routine. 3. Shri Jeyaseelan, the learned DR submitted that the petitioners were protracting the proceedings before the adjudicating authority and also before the Tribunal and the reasons given are not acceptable. The amounts involved are fairly large. The petitioners did not seriously pursue their remedy before law and are only deliberately protracting the proceedings one way or the other and therefore, do not deserve any sympathy and there is no merit in the case. 4. At this stage we are only concerned about the restoration of the stay petitions which were not disposed of on merits and which were dismissed for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have also no objection to the Department proceeding against the asset of the petitioners, if any available to recover the dues in terms of the impugned order. In other words, the petitioners do not even seek a stay of the recovery of the amount under the impugned order and want only to exercise their right of appeal and for that reason would seek restoration of the stay petition to argue the same on merits and to plead for waiver of pre-deposit of duty and penalty pending appeal in the above facts and circumstances on grounds of undue hardship, financial crisis, total penury etc. In the above circumstances we are inclined to think that in the interests of justice the petitioners may be given one more chance to make their submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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