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2018 (7) TMI 907

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..... March; 2018 was that they did not receive the notice of hearing. There is no deliberate latches on their part in pursuing their appeal. Accordingly, learned Counsel prayed for modification of the final order/said order dated 28th November 2014. Held that:- The appellant have already made the pre-deposit of 7.50 lakhs on 3rd May, 2016. Further Section 35F stood amended w.e.f. 06/08/2014, provided .....

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..... eous application for modification of mistake pointed out in final order dated 28/11/2014 whereby they were directed to make a pre-deposit of ₹ 7.50 lakhs and thereafter appeal was allowed by way of remand and they were directed to appear before the Commissioner (Appeals) with the proof of deposit of the said amount. 3. The appellant had preferred appeal before Hon'ble Madhya Pradesh Hig .....

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..... ted 26/03/2018 for extension of time, as the pre-deposit has already been made. This Tribunal passed an ex-parte order and dismissed the said miscellaneous application, as repetition of the prayer is only wastage of time and misuse of judicial process. 4. The learned Counsel for the appellant states that only reason for non-appearance before this Tribunal on 26th March; 2018 was that they did not .....

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..... at the appellant have already made the pre-deposit of ₹ 7.50 lakhs on 3rd May, 2016. Further Section 35F stood amended w.e.f. 06/08/2014, provided for pre-deposit of 7.5% of the amount in dispute. We find that the appellant have deposited much more amount than the prescribed 7.5%, under the modified Section 35F. Accordingly, we allow this miscellaneous application and modify the earlier fina .....

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