Though order of pre-deposit is complied belatedly but for the reason not attributable to gross negligence of the appellant, the appeal may be restored

Shri Shanmugar Service vs. Commissioner of Central Excise (Ap- peals), Madurai. [2015] 37 STR 976 (Mad.)

 

Though order of pre-deposit is complied belatedly but for the reason not attributable to gross negligence of the appellant, the appeal may be restored.

FACTS:

The appellant paid full pre-deposit belatedly because of fault of former advocate and complied with payment of pre-deposit order belatedly and approached the Tribunal for restoration of appeals. Relying on various judicial pronouncements, the Tribunal dismissed the application on the grounds that it did not have power to entertain appeal in absence of compliance of pre-deposit order. In order to observe substantial justice, the High Court considered the present appeal.

 

HELD:

Hon'ble High Court observed that the reason for non-compliance of order was attributable to the fault of the former advocate and the appellant was pursuing matter diligently from adjudication stage. Therefore, in view of appellant's bonafides, though order of pre-deposit was complied belatedly, the appeal was allowed and the original appeal was restored before Tribunal to decide the case on merits.