9911796707
TMI Blog2004 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... o be afforded an opportunity of hearing on merits. - Civil Appeal No. 4196 of 2004, C.W.P. No. 14805 of 2001, - - - Dated:- 19-7-2004 - LAHOTI R.C., LAKSHMANAN AR.DR. AND MATHUR G.P. JJ. S.K. Sarwal and Sarva Mitter (for M/s. Mitter Mitter Co.), Advocates for the appellant. Praveen Kumar Rai and Ms. Kavita wadia, Advocates for the respondents. --------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to pay the amount under dispute. In view of this, I entertain the appeal without payment of tax subject to furnishing of surety bond to the satisfaction of the concerned Assessing Authority up to August 18, 1999. Case to come up on August 25, 1999." The appellant could not furnish the surety bond in terms of the order dated August 10, 1999 passed by the Joint Commissioner. The reason as assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal but instead preferred an appeal before the Tribunal putting in issue the orders dated August 10, 1999 and August 25, 1999 passed by the Joint Commissioner. The said appeal was dismissed. Feeling aggrieved, the appellant filed a writ petition before the High Court which has been dismissed. The present appeal has been preferred by special leave. Having heard the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and, therefore, the appellant deserves to be afforded an opportunity of hearing on merits. The appeal is allowed. The order dated August 25, 1999 passed by the Joint Commissioner dismissing the appeal filed by the appellant for non- compliance with the order dated August 10, 1999 is set aside. Instead, it is directed that in view of the surety bond having been filed on April 30, 2001 before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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