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2011 (3) TMI 197

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.....   As the appellants have not complied with the requirement of pre-deposit, the Tribunal issued notice to the appellants as to why the appeals should not be dismissed vide order dated 29.10.2009.   2. Learned Counsel appeared on behalf of the appellants and submitted that the Tribunal while passing the order in respect of applications for waiver of pre-deposit of duty and penalties had .....

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..... each by the partners of the firm and Rs.1 lakh each by other appellants. As the appellants have failed to comply with the condition of the stay order, the appeals were dismissed vdie order dated 21.7.2007. In the meantime, the appellants filed writ petition before the Hon ble Punjab & Haryana High Court and thereafter the appellants approached the Hon ble Supreme Court and Hon ble Supreme Court vi .....

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..... cations for modification of the stay order and vide miscellaneous order dated 10.9.2010, the Tribunal dismissed the miscellaneous applications and extended the period to make pre-deposit. As the appellants have failed to make pre-deposit during the time fixed for compliance, the notice was issued vide order dated 29.10.2010 granting opportunity to the appellants to satisfy as to why the appeals sh .....

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..... ly or partially on application being made. If such dispensation is not allowed then the Tribunal would issue a show cause notice before taking up the appeal for dismissal on account of failure of pre-deposit. On the date fixed, if cause is shown the Tribunal will consider the same and if sufficient cause is to be found then Tribunal can exercise all discretion and may extend the period or may re-c .....

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..... it on subsequent event or fresh materials placed after passing of earlier order. In the present case, there is no change of event after passing of order on the application for waiver of pre-deposit of duty and penalties nor any the appellants produced any fresh materials. In the circumstances, as the appellants have not complied with the conditions of stay order, the appeals are dismissed for non .....

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