TMI Blog2015 (12) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ance to the Bench, appeal was dismissed. After one year, the restoration application came to record of Tribunal. Even on the date of filing of restoration application, the appellant had not at all paid the directed amount of predeposit in accordance with law - default as handicaps the Tribunal to consider restoration application which was more than one year old from the stay order and also one yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made the entire deposit by cash from PLA account on 4.1.2014 under Excise Accounting Code instead of depositing the same under Customs Code. 2. When the appellant could not report compliance before Tribunal on 30.7.2012, its appeal was dismissed by Order No.839/2012. He also fairly states that none appeared on the date of compliance fixed by Tribunal to properly submit to the Bench as to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore. 3. When the appellant really realised that predeposit order was not complied in accordance with law, it made cash deposit on 28.2.2014 under Customs Code vide TR-6 Challan dt. 28.2.2014. In the meantime, the appellant's name has also undergone change from M/s. JKM Daerim Automotive Ltd. to M/s.Dynamatic Technologies Ltd. 4. On the aforesaid factual matrix, the prayer of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The default as above handicaps the Tribunal to consider restoration application which was more than one year old from the stay order and also one year old from the date of dismissal order. Restoration of appeal in spite of aforesaid defiant attitude of appellant shall cause prejudice to the interest of Revenue. 10. Accordingly, for the reasons stated above, the MA (ROA) is dismissed. 11. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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