2007 (2) TMI 458

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..... ondent. [Order per : P.G. Chacko, Member (J)]. - This application is for waiver of pre-deposit and stay of recovery in respect of an amount of duty of over Rs. 14 lakhs demanded by the original authority, which demand stands sustained in the impugned order. There is no representation for the applicant despite notice, nor any request of theirs for adjournment. After examining the records and hea .....

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..... by the order of the original authority, with the Commissioner (Appeals) within the time stipulated by the Hon'ble High Court. They did not do so, nor did they file their belated appeal after obtaining the requisite extension of time. Learned Commissioner (Appeals) was perfectly right in rejecting such an appeal of the party. 3. In the result, the appeal is dismissed along with the stay appl .....

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