2015 (1) TMI 1099

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shna Gokhaley ORDER (Per the Honble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is admitted on the following substantial question of law. Whether the learned Tribunal is justified to pass any order of pre- deposit although no such application was made before it. The learned Standing counsel for the Revenue is present in the Court and he takes notice of this appeal. Having regard .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... herefore an adjournment should be granted. In our considered view the learned Tribunal should have considered the said request in either way. The learned Tribunal thought that it was not an application for adjournment made lawfully and that could be done only by a lawyer engaged. We record our disagreement with this approach of the learned Tribunal. Learned counsel is nothing but a recognized age .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learned Tribunal without having any application or prayer for waiver of pre- deposit, passed the impugned order. According to us, such an order is without jurisdiction. Unless a prayer is made, the learned Tribunal cannot pass a suo motu order and at the most it could have dismissed the appeal for default although it has power to pass appropriate order if the facts and circumstances of the case so .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X