9911796707
TMI Blog2013 (6) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... th the merits of the individual appellant’s case for stay, the Tribunal ought not to have mechanically assumed default and dismissed the appeal. - This Court in previous order [2013 (5) TMI 700 - DELHI HIGH COURT] and the connected matters dealt with the case other than the present one i.e. Ravi Singhal, Supreme Road Transport Pvt. Ltd. and Supreme Trading Co. and observed that this approach of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law arises i.e. whether the Tribunal fell into error in holding that the failure to deposit an amount directed automatically resulted in adverse condition as far as appellants are concerned, disentitling them to make their contentions on merits . 4. The facts of the case are that the main assessee M/s. K.P. Pouches (P) Ltd. manufacturing gutkha and pan masala was issued a show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appellant and other aggrieved parties, would also be treated in the same fashion i.e. as defaulters. In the absence of any indication and even on the observation of merits of the appellants case since he was directed to pay penalty to the tune of ` one crore, the automatic assumption of default in compliance with the previous direction, was erroneous and without application of mind. 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efensible. In these circumstances, the present appellant too has to succeed as in the case of CEAC Nos. 34/2012, 35/2012 and 36/2012 [disposed of by order dated 21-9-2012 - 2013] for the same reasons. The Court sets aside the order of the Tribunal and directs to the present appellant for waiver of the pre-deposit, in regard to the application pending in this regard. The party is directed to appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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