S.P. RUBBERCHEM AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have approached this Court seeking relief for restoration of his appeal, which was dismissed on the ground of failure to deposit an amount as directed by the Tribunal. That order was made on 12-5-1999 ,. Petition challenging that order was dismissed on 18-1-2000. The appeal itself was dismissed on 23-3-2000.

(2.) It appears that thereafter writ petition was before this Court challenging the said order, which was withdrawn with liberty to apply before the Tribunal. That application was dismissed pursuant to which, present petition.

(3.) The learned Counsel submits that the appeal was dismissed on account of inability of the petitioners to deposit the amount. It is submitted that since then petitioners have deposited an amount of Rs. 47.5 lakhs though in the petition, it has been averred that amount so deposited was Rs. 32.50 lakhs by January, 2009. The learned Counsel on instructions submits that balance amount has been paid subsequent to that. Normally speaking, extraordinary jurisdiction of this Court after such a long delay ought not to be allowed to defeat rights of Revenue, but here, considering the fact that appellants were restrained from persuading the appeal on account of non-availability of funds, in my opinion, petitioners can be allowed to prosecute the appeal subject to the following conditions: