Condition of Pre-deposit of tax for considering an application for ‘condonation of delay’ not justified

HIGH COURT OF MADHYA PRADESH Mihani Network Versus Commissioner of Customs and Central Excise W.P. NO. 6761 OF 2012 MAY 10, 2012 ORDER 1. By this petition, the petitioner has essentially prayed for quashing of order dated 14-3-2012, Annexure-P1, passed by respondent No. 2 Customs, Excise and Service Tax Appellate Tribunal. 2. The petitioner is a proprietorship firm and has cable network in Itarsi, District, Hoshangabad. The Additional Commissioner, Customs and Central Excise, vide order dated 16-12-2008 assessed the petitioner for the period 2002-03 to 2006-07 and determined ...