TMI Blog2005 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of the captioned appeal with the direction that the appellants shall deposit Rs. 2 lakhs within three months and that, subject to such deposit, the Commissioner (Appeals) shall take up the assessee's appeal and decide the same on merits after giving them an opportunity of being heard. It appears, the amount was not deposited by the party within the stipulated time. The party approached the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as this Bench had not dismissed the appeal for non-compliance with Section 35F or otherwise. The final order dated 18-6-1999 was an order of final disposal of the appeal with appropriate directions. 2. After considering the submissions, we find that the Hon'ble High Court's direction has not been complied with by the applicants. As per that direction, the party should have deposited the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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