9911796707
TMI Blog2014 (12) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... th, the Tribunal has no discretion to entertain the appeal - another aspect which needs consideration in the case on hand is the averment made by the applicant in the affidavit filed before the Tribunal in July, 2014, wherein the reason for the non-compliance of pre-deposit order is attributed to the fault of their former advocate Mr.Bharathi. It is the specific plea of the appellant that their fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant and Mr.T.Chandrasekaran, learned Standing Counsel, who took notice on behalf of respondents 1 to 3. 2. These appeals are filed challenging the order dated 24.10.2014 made in Misc. Order No.41795/2014 in ST/613/2012-DB in ST/ROA/42076/2014 and Misc. Order No. 41796/2014 in ST/685/2012-DB in ST/ROA/42077/2014 respectively by the Central Excise and Service Tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plications for restoration of the appeals as it does not have the power to entertain the appeal once the order regarding pre-deposit is not complied with, this Court is inclined to consider the issue whether in a case of this nature, in order to do substantial justice, the Court would interfere with the order of the Tribunal. 4. At the outset, the appellant's filing of typed set without prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etion to entertain the appeal. We affirm such a view. 7. However, yet another aspect which needs consideration in the case on hand is the averment made by the applicant in the affidavit filed before the Tribunal in July, 2014, wherein the reason for the non-compliance of pre-deposit order is attributed to the fault of their former advocate Mr.Bharathi. It is the specific plea of the appellant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit of the entire amount as ordered by the Tribunal, we are inclined to allow the appeals on the following terms: (i)The order of the Tribunal dismissing the miscellaneous petitions filed for restoration of the appeals is set aside and the restoration applications are allowed by restoring the appeals to the file of the Tribunal; (ii)The Tribunal is directed to dispose of the appeals on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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