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2015 (11) TMI 1149 - AT - CustomsRestoration of appeal - non compliance with pre deposit order - Held that:- stay order passed by the Tribunal was allowed to attain finality by the assessee inasmuch as the same was not challenged. As such, it becomes clear that the stay order of the Tribunal, in reference to the amount to be deposited and the period within which the same should be deposited had attained finality. If such period is allowed to be extended by the assessee himself at his own whims & fancies, the sanctity of the order passed by the Tribunal would get lost. As regards the reasons for non-deposit of such a small amount of ₹ 10 lakhs, we have gone through the reason given by the assessee in their ROA application. Most of the facts and developments are prior to passing of the stay order, which already stand taken note of by the Tribunal. The period to deposit expired in November 2007 and nothing on record to show as to what happened between the date of passing the stay order and date of reporting compliance leading to dismissal of the appeal so as not to enable the appellant to deposit the amount in question. - Restoration denied.
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