TaxTMI 
TaxTMI 
1997 (1) TMI 157
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.... Appellant. Shri T.R. Malik, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - This is an application seeking restoration of appeals E/812, 813 and 814/95-A dismissed on 16-12-1996 for non-compliance with provisions of Section 35F of the Central Excises Act, 1944 and direction to the Assistant Commissioner to lift the detention order dated 24-12-1996 issued under Rule 230....
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....de an application for permission to deposit Rs. 5 crores in instalments of Rs. 50 lakhs per month. By miscellaneous Order No. 70/96-A, dated 13-5-1996 time for furnishing bank guarantee was extended till 31-5-1996 and appellants were allowed to deposit Rs. 5 crores in two instalments on 31-5-1996 and 30-6-1996 respectively. It appears the appellants have furnished bank guarantee for Rs. 2 crores. ....
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....of the instalments shall be treated as failure to make the pre-deposit as required under law and the case was adjourned to 16-12-1996. On that day, it was found that deposit of Rs. 75 lakhs had not been made on 1-12-1996. Appellants requested for more time to deposit. They also submitted that they would be in a position to deposit the amounts due in December 1996 and January 1997, in January 1997.....
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....996 appellants deposited Rs. 25 lakhs on 17-12-1996 and Rs. 50 lakhs on 31-12-1996. Acceptance of this prayer would involve unconditional restoration of the appeals and order for unconditional stay in the stay application. We do not think such a course can be resorted to. We asked the learned Counsel by way of testing bonafides of the appellants whether they can deposit some time in this month, Rs....