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TMI Blog2013 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of pre-deposit - However, the appellant now seeks indulgence since it was pleaded that it had substantial merit in the appeal - It would be appropriate to recall of the order (dismissing the appeal for failure of pre-deposit), on condition that the petitioner / appellant deposits the entire adjudicated liability set out in the adjudication order to the extent confirmed by the order of CESTAT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, the address of Sh. Manish Malhotra is the same as in column (6) of the appeal memorandum. 3. Notices of hearing of the Tax stay application No.3829/2010, filed alongwith the appeal were addressed to the furnished address of the appellant but were returned unserved with postal endorsements that the appellant not available. By the order dated 19.10.2011, the stay application was dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings before the appellate Commissioner, due to ignorance and under the impression that the same address should be furnished; that the appellant firm was closed on 31.03.2008 and shifted to Lucknow with due intimation to the jurisdictional Commissioner; that in the circumstances the notices in the appeal were not received by the appellant; that order dated 19.10.2011 (disposing of the stay appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casual and negligent on the part of the appellant. The appeal was dismissed for failure of pre-deposit by the order dated 27.02.2012 which suffers from no error since demonstrably there was a default on the part of the appellant in complying with the condition of pre-deposit. However, the appellant now seeks indulgence since it is pleaded that it has substantial merit in the appeal. 7. In the to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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