2005 (2) TMI 568 - AT - Central Excise

Summary

Issues: Stay Order modification, compliance with Stay Order, restoration of Appeal

Stay Order Modification:
The appellant requested modification of the Stay Order directing them to deposit a sum of Rs. 2.5 lakhs, as they had only deposited Rs. 50,000 within the given time. They cited a similar case where unconditional stay was granted. The Tribunal clarified that a Stay Order does not act as a precedent, and the last extension was granted on the appellant's request. The Tribunal found no merit in the application for modification and rejected it.

Compliance with Stay Order:
The Senior Departmental Representative argued that once a Stay Order is passed and time extended, there is no justification for modification. The Tribunal noted that the appellant had not complied with the Stay Order and dismissed the appeal. However, in the interest of justice, the Tribunal granted the appellant liberty to restore the appeal if the remaining amount directed in the Stay Order is deposited within three weeks from the judgment date.

Restoration of Appeal:
The Tribunal dismissed the appeal due to non-compliance with the Stay Order but allowed the appellant the opportunity to restore the appeal by depositing the remaining amount within three weeks. This decision was made in the interest of justice, providing the appellant with a chance to rectify their non-compliance and pursue their appeal further.