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2017 (9) TMI 994

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..... delay, the appellant has to be put on terms - the appeals shall be restored on condition that the appellant deposits ₹ 40,000/- with respect to Appeal No. ST/40400/2013 and ₹ 10,000/- with respect to Appeal No. ST/40401/2013 as costs to the respondent on or before 14th August 2017 - appeal restored - application for restoration of appeal allowed subject to fulfillment of condition. - .....

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..... the business and thereafter the appellant has deposited an amount of ₹ 18,62,390/- for both the appeals on various dates. That the appellant has deposited a substantial part of the demand. She submitted that the appellant had approached the Hon ble High Court by filing W.P. No. 2404/2017 and vide judgment dated 1.2.2017, the Hon ble High Court has directed the Tribunal to consider the restor .....

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..... have perused the order passed by the Hon ble High Court directing the Tribunal to consider the restoration applications. The learned counsel has submitted that the appellant could not comply with the predeposit order due to financial hardship as well as the demise of her husband who was earlier looking after the business. However, taking into consideration the delay, we are of the considered view .....

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