Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2009 (8) TMI 989

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll be thrown from the process of justice for his own mistake. Tribunal directed to make deposit of Rs. 30,000/- (Rs. thirty thousand) within eight weeks in terms of order dt. 8-2-08 in Stay Application No. C/2896/07 arising out of Customs Appeal No. 773/07. Due to financial hardship, the appellant made the deposit of the directed amount on 18-3-09. Because of belated compliance of the Tribunal s o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alone is enough to do justice to the appellant. Settled principles of law is that violation of natural justice is an incurable defect even at the appellate stage. We do appreciate that the appellant shall be thrown out of process of justice if delay is not condoned. It may be stated that appellate power is also coupled with incidental and ancillary power to do justice to the parties and although w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... artmental Representative that if the appeal is held to be not maintainable, what would be the remedy of the appellant. The law does not countenance a situation where the person is rendered remediless. In the circumstances of the case, the only option available to the appellant was to approach the Commissioner and the Commissioner was obliged to decide the matter on merit. The order of the Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Calcutta Others - 1988 (33) E.L.T. 89 (Cal.). 5. We make it abundantly clear to both the sides that this order having been passed on peculiar circumstance of the case and also for a small amount for which the appellant was going to be deprived of process of justice, and for the legal infirmity the impugned order had suffered, our order shall not be used as precedence in future. 6. In the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates