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TMI Blog2015 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of a dismissal of the appeal without adjudication on merits. That could have been done provided any conditional order was made on the stay application. The stay application having not been taken up but kept as it is, the dismissal of the appeal has caused serious prejudice and we agree with the petitioner's counsel to that extent - petitioner to deposit a sum of ₹ 2 lakhs in the office of the Additional Director General of Foreign Trade and the amount should be deposited within a period of four weeks - Decided conditionally in favour of assessee. - Writ Petition No. 7109 of 2015 - - - Dated:- 27-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mr Prakash Shah with Ms Zohra Shaikh and Ms Niyati Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iver of the condition of predeposit. 3. Such waiver was expressly sought by filing an application styled as stay application. That was received in the Office of the Director General of Foreign Trade, Udyog Bhavan, New Delhi, on 7th October, 2014, and the acknowledgement copy of which is at page 82 evidences the same. 4. Later on it was conveyed that the appeal would be heard by the Additional Director General of Foreign Trade having his / her office here at Mumbai. That is how the file was made over and at Mumbai the appeal of the petitioner has been dismissed without applying mind to the fact that a waiver has been sought from the pre-condition and an application of stay was on file. Some order was required to be passed according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up but kept as it is, the dismissal of the appeal has caused serious prejudice and we agree with the petitioner's counsel to that extent. 7. However, the petitioner must be blamed for not having brought the correct factual position to the Additional Director General's notice nor seeking any order in terms of the stay application from October, 2014 till June, 2015. 8. In the circumstances, restoring the stay application will further delay the proceedings. With the consent of the petitioner's advocate we have taken up the application for stay filed by the petitioner forthwith. Mr. Jetly also has not objected to this course. After hearing both sides on the point of waiver of penalty, we are of the view that interest of justic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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