Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (10) TMI 682

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... osecution arises in extreme situation where parties continuously failed to prosecute appeals. Absolutely, there is no such finding in the matter that appellants were absent on all occasions. On mere absence of one or two occasions shall not deprive the appellants an opportunity to contest the impugned orders on merit. The petitioners also have explained delay in filing applications to restore the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioners filed appeal Nos. 607 to 613 of 2007 before the Tribunal challenging orders passed by the 2nd respondent in a proceedings under the Customs Act. The stay application in appeals happened to be dismissed on account of non prosecution on 21-12-2009. Consequent upon dismissal of stay application for non compliance of statutory pre-deposit, appeals were also rejected. Exts.P19 and P20 are o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... happened to be dismissed on account of default and also on account of reporting no instruction by the counsel for the appellants. 4. In the facts and circumstances, I am of the view that these appeals are liable to be restored as petitioners have serious contentions on merits. The dismissal for non-prosecution arises in extreme situation where parties continuously failed to prosecute appeals. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates