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TMI Blog2020 (1) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal. Question regarding condonation of delay therefore, cannot be said to arise out of the impugned order of the Tribunal. Whether the Learned Tribunal erred in not appreciating the fact that though reasonable opportunity of being heard was given to the Respondent before the First Appellate Authority, despite which the Learned Tribunal remanded the matter back to the First Appellate Authority? - HELD THAT:- The Tribunal has accepted the submission advanced by the learned advocate for the respondent and found that the amount of ₹ 6,25,000/- deposited by the respondent towards pre-deposit which comes to approximately 50% of the tax amount, is sufficient pre-deposit and has allowed the appeal and directed the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority. 2. The facts stated briefly are that the respondent herein preferred an appeal before the Deputy Commissioner of Commercial Tax, Appeal 6, Bhavnagar (hereinafter referred to as the first appellate authority ). It appeared that before the first appellant authority, the respondent had made an application for waiver of pre-deposit; however, the first appellate authority directed the respondent to deposit an amount of ₹ 12 lakhs towards pre-deposit. 3. Pursuant thereto, the respondent deposited an amount of ₹ 6,25,000/- and prayed for time to pay the balance amount of ₹ 5,75,000/-. Thereafter, the respondent requested the first appellate authority to waive the balance amount of pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 6,25,000/- paid by it at the stage of first appeal was approximately 50% of the tax amount and that the same should be considered as sufficient pre-deposit. The Tribunal has accepted the submission advanced by the learned advocate for the respondent and found that the amount of ₹ 6,25,000/- deposited by the respondent towards pre-deposit which comes to approximately 50% of the tax amount, is sufficient pre-deposit and has allowed the appeal and directed the first appellate authority to hear the appeal preferred before it on merits. 8. In the opinion of this court, the quantum of amount of pre-deposit as directed by the Tribunal, on the facts of the present case, appears to be quite adequate. Under the circumstances, no qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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