2018 (2) TMI 1003

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..... his financial difficulties - there is a delay of 455 days which is inordinate delay which has not been satisfactorily explained - delay cannot be condoned - appeal dismissed. - E/COD/20389/2017 in E/21210/2017-DB, E/21210/2017-DB - 22990 / 2017 - Dated:- 6-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri V. Srinivasan, Advocate, For the Appellant .....

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..... rther submitted that the applicant does not have sufficient money to make a predeposit of 7.5% of the penalty of ₹ 36 lakhs which comes to ₹ 2.7 lakhs. It is also stated that he has borrowed the money from some well-wisher to make predeposit. 2. Heard the learned counsel for the applicant who has submitted that on account of financial difficulties, the applicant could not file the .....

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..... ii. State of UP Vs. Amar Nath Yadav [2014(302) ELT 26 (SC)] iii. ABT Kumar Co. [2015(39) STR 850 (Tri. Kolkata)] 4. After considering the submissions of both the parties, we find that the only reason stated in the application seeking condonation of 455 days delay is the financial difficulties but the applicant has not given any proof regarding his financial difficulties. Moreover, the .....

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