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2015 (11) TMI 1153

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..... respondent : Ms. Indira Sisupal, AC (AR) ORDER Per: P.K. Choudhary Vide Stay Order Nos. 285 & 286/2004 dated 16.06.2004, this Honble Tribunal was pleased to direct the applicants to pre-deposit R. 3,50,000/- within two months and report compliance on 06.09.2004. 2. Despite giving further time to made pre-deposit, the applicants did not make the pre-deposit and filed Writ Petition No. 6269/20 .....

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..... ble. The writ petition No. 6259/2005 was dismissed with the liberty to file CMA under Section 35 G of the Act against the stay orders dated 16.06.2004 5. The applicant assessee instead of filing the CMA against the stay order Nos. 285 & 286/2004, have made a deposit of Rs. 2,50,000/- on 2.07.2015 and thereby made the pre-deposit of the entire amount. 6. The Ld. Counsel for the applicants Shri T. .....

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..... 13) ELT 5 (Bom.) 2. Priya Dyers Vs. CCE 2014 (305) ELT 504 (Guj.) 3. STC Technologies Pvt. Ltd. Vs. Cestat, Chennai 2015 (320) ELT 702 (Mad.) 4. Quality Apparel Exporters PVt. Ltd. Vs. CC (Exports) 2015 (319) ELT 449 (Bom.) 7. Ld. AC, AR strongly objected for restoration of appeals and mentioned that there is a gap of more than 10 years between the dismissal of appeals and the applications .....

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..... ave complied with the directions of the Tribunal with regard to predeposit. It is only after depositing the balance amount of pre-deposit, the applications for restoration of appeals have been filed by them before this Tribunal. 9. In view of the peculiar facts and circumstances of the case, and by respectfully following the above Hon'ble High Court decisions, we are of the considered opinion tha .....

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