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TMI Blog2023 (7) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... rticularly, when they were served at an interlocutory stage in the year 2007 itself when the prayer for stay made by the department was refused. Further reference has also been made to Rule 9 which relates to the notice for filing of paper book. From the conduct of the applicant/respondent, it is clearly seen that they were not diligent in prosecuting the matter and they have come out with such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 24th February, 2023, passed in CEXA 3 of 2007 and restore the appeal. We have elaborately heard the learned Advocates for the parties. Firstly, the limitation needs to be computed from the date on which the judgment and order dated 24th February, 2023 was received by the appellant and not from the date on which the recovery notice was issued by the Department dated 22nd June, 2023. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2014, more particularly, with regard to Rule 7, there is mandatory condition that after the appeal is admitted or statement of case is received, as the case may be, the appellant/applicant shall prepare the paper book within three months and shall file two copies thereof for the use of the Division Bench. It is further submitted that in terms of Rule 7.3, in the event paper book is not filed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interlocutory stage in the year 2007 itself when the prayer for stay made by the department was refused. Further reference has also been made to Rule 9 which relates to the notice for filing of paper book. From the conduct of the applicant/respondent, it is clearly seen that they were not diligent in prosecuting the matter and they have come out with such an application at such a belated stage wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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