2015 (12) TMI 797

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..... ndent : Shri M.S. Negi, DR ORDER Per Rakesh Kumar: In this case, the Tribunal vide Stay Order No.524/08-EX dated 21.05.2008 had directed the appellant to deposit an amount of Rs. 5 lakhs within a period of 8 weeks from the date of that order for compliance with the provisions of Section 35 F and compliance was to be reported on 29.07.2008. The duty demand confirmed against the appellant was Rs .....

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..... g, Advocate, ld. Counsel for the appellant pleaded that the amount of pre-deposit ordered by the Tribunal vide Stay Order dated 21.5.2008 could not be paid in time on account of severe financial crisis, that the factory of the appellant is closed since 2004, that the appellant had paid Rs. 2.5 lakhs sometime in July, 2008, but the balance amount, on account of financial hardships, was paid only du .....

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..... ase, even if no pre-deposit is made, the appeal may not be heard, but having dismissed the appeal for non-compliance of requirement of pre-deposit does not permit the appellate authority to refuse to restore the appeal upon compliance being shown, that in the case of Scan Computer Consultancy (supra), initially, the appellate authority had directed some pre-deposit and on failure to make the same .....

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..... for restoration of the appeal. 4. Shri M.S. Negi, ld. DR, opposed the ROA application by pleading that there is no justification for restoration of the appeal after more than six years of dismissal of appeal for non-compliance of the provisions of Section 35 F. 5. We have considered the submissions from both the sides and perused the records. 6. The Stay Order directing the appellant to make p .....

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..... exturisers Vs. Union of India (supra) is squarely applicable to the facts of this case. Accordingly, the delay in compliance of the Stay Order dated 21.05.2008 is condoned and the Final Order dated 22.10.2008 dismissing the appeal for non-compliance is recalled. The appeal is restored to its original number for decision on merits. The ROA application is allowed.
Case laws, Decisions, Judgement .....

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