TMI Blog2012 (9) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... t, we feel that nothing survives as subsequent request made by the appellants does not help to further his case, as, in his case, our order stands upheld by higher judicial forum. We are fortified in our view by the judgment of the Hon'ble High Court of Delhi in the case of Commissioner of Customs vs. Lindt Exports & Ors. [2011 (9) TMI 609 - DELHI HIGH COURT], wherein identical facts were there an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellants in these cases applicants are engaged in manufacturing process of dyeing of woven fabrics of cotton with aid of power but were clearing the final products without payment of duty on a claim that fixing of colour in a machine does not amount of manufacturing with aid of power. 3. A show-cause notice was issued to appellants which, after following due process of law, was adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, on the ground that they have filed an application for Restoration of Appeal before Tribunal. The applicant/appellant deposited an amount of Rs. 25 lakhs and is seeking restoration of the appeals, on the grounds that they have complied with the Tribunal's Stay Order dated 31.12.2004. 5. The Ld. Counsel appearing on behalf of the appellant submits that the appeal may be restored in Original n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not entertained the same and dismissed the Tax appeal. Since the appellant's challenge of our stay order has been dismissed by Hon'ble High Court, we feel that nothing survives as subsequent request made by the appellants does not help to further his case, as, in his case, our order stands upheld by higher judicial forum. We are fortified in our view by the judgment of the Hon'ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
