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Customs, Excise and Gold Tribunal - Delhi

M/S. Karan Industries & Sh. Satish Gupta vs C.C.E., New Delhi on 29 January, 2001

ORDER

S.S. Kang

1. The applicants filed this application for restoration of the appeals.

2. Heard both sides.

3. The Tribunal, vide Stay Order No. S/620-21/2000-NB (S) dated 07.09.2000 directed the applicants to deposit whole amount of penalties. The case was adjourned for 6.11.2000 for reporting compliance. This order was dispatched to the appellants on 13.09.2000. When the case was listed on 06/11/2000, none appeared on behalf of the appellants nor any evidence was produced to show the compliance of the stay order hence the appeal was dismissed.

4. Today, ld. Consultant, appearing on behalf of the appellants, submits that the appellants had not complied with the stay order nor they are in a position to comply with the order. He also submits that the stay order was never received by the applicants. As the appellants had not complied with the stay order nor they are willing to comply with the stay order, I find no merit in the restoration of appeal application and the same is rejected. (Dictated in Court).