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TMI Blog2017 (1) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... n appearing for the appellant was laid up due to serious illness - also, the appellant has already made the deposit of cost - the appellant can be given a chance to contest the case on merits - appeal restored. - E/ROM/30690/2016 in Appeal No. E/20117/2015 - Misc. Order No. M/30001/2017-SM(BR), - Dated:- 30-1-2017 - Ms. Sulekha Beevi C.S., Member (J) Shri R. Muralidhar, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the appellant to pay cost of ₹ 25,000/- within a period of 4 weeks from the date of the order and to report the compliance on 4-11-2016. On 4-11-2016 as there was no report of compliance the Tribunal dismissed the appeal. 3. On behalf of the appellant, the ld. Counsel Shri R. Muralidhar has submitted that the order directing to pay cost was received by the appellant factory only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of appeal. He submitted that the amount involved in the appeal is less than ₹ 30,000/- and would come within the purview of disposal on the basis of monetary limit of ₹ 2 lakhs as in the case of appeals filed by the assessee. That the appellant has made the payment of cost of ₹ 25,000/- beyond the time-limit prescribed by the Tribunal and therefore there is no sufficient gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, on insistence on the part of the Counsel now appearing, I am inclined to allow restoration of appeal on condition that the appellant shall deposit an amount of ₹ 10,000/- as cost for restoration of the appeal. The appellant shall pay this amount to the respondent and report the compliance on or before 28-2-2017. On failure the appeal will stand dismissed without further notice. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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