2012 (10) TMI 1031

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..... tanding Counsel accepts notice on behalf of the respondent and states that he has instructions to appear in this matter and further submits that the matter may be disposed of. 3. The appellant urges the following substantial question of law i.e. whether the Tribunal by its order dated 19-7-2012 fell into error in vacating the previous conditional waiver of pre-deposit order . The appellant had .....

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..... made previously on 5-11-2007 observing as follows : - 4. The ground stated in the adjournment application does not appeal to keep the appeal pending where huge duty demand is blocked and such demand followed by interest and penalty. Appellant has no right to seek adjournment in such situation, following the ratio laid down in Apex Court judgement in the cases of Salem Advocate Bar Association, .....

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..... f revenue and make compliance on 29th October, 2012. 4. It is urged that the Tribunal s order is extremely prejudicial and even though the request was considered to be reasonable yet the imposition of the condition by way of vacation of the previous order is extremely harsh and prejudicial. This Court has considered the facts and the above narrative and is of the view that though the appellant .....

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