9911796707
TMI Blog2016 (3) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... 455/-, on 14.7.2014 and for ₹ 17,78,249/-, on 19.7.2014, had been encashed by the Department, therefore, the Tribunal's order is set aside. - Decided in favour of the appellant - C.M.A. No. 2041 of 2015 - - - Dated:- 22-1-2016 - M Jaichandren And S Vimala, JJ. For the Appellant : Mr N Viswanathan For the Respondent : Mr A P Srinivas ORDER Per M. Jaichandren This Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no jurisdiction to entertain the appeal, even when the facts on record showed that there was a total change in circumstances occasioned by the revenue due to which the appellant could not comply with the pre-deposit direction in its entirety? 2. Whether the tribunal was correct in not considering the fact that its direction to continue with the bank guarantee of ₹ 1.8 crores and to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing that in the said case, the final order passed by the tribunal was approved by the High Court, unlike the case of the appellant, where only the interim pre-deposit order was approved by the Division Bench of this Court more particularly when there was a total change of circumstances subsequent to the passing of the interim order? 4. Whether the Tribunal was correct in not considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court may be pleased to set aside the order of the Tribunal, dated 30.6.2014, and the Tribunal may be directed to restore the matter on its file and hear the same and pass appropriate orders, on merits and in accordance with law. 4. The learned counsel appearing for the second respondent had not refuted the submissions made by the learned counsel appearing for the appellant. In such circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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