Stay petition restoration granted with cost of Rs.20,000. Applicant to pay within 2 weeks. Delay tactics noted.

The Restoration application of the Stay petition was allowed upon payment of a cost of Rs.20,000. The applicant was directed to deposit the cost with the jurisdictional Commissioner within two weeks, and the Stay application was adjourned to 4.12.2012. The Tribunal found that the delay in requesting an adjournment indicated an intention to prolong the proceedings, and the applicant's actions suggested an interest in delaying the process.

---

---

Issues:
1. Restoration of stay petition and waiver of dues application due to non-prosecution.

Analysis:
The applicant filed an appeal along with an application for waiver of dues, but failed to appear on the scheduled dates for the application. Consequently, the application for waiver of dues was dismissed for non-prosecution. The applicant contended that they had sent a letter through Speed Post seeking an adjournment, which was not considered during the hearing. The Tribunal noted that the applicant's letter, dated 4.08.2012, was indeed sent through Speed Post on the same day as per the receipt. However, the notice for hearing was issued on 18.06.2012, fixing the application for waiver of dues on 06.08.2012. The delay in requesting an adjournment indicated an intention to prolong the proceedings. Additionally, the Tribunal highlighted that the matters listed before the Bench were also available on the CESTAT website. Considering the applicant's apparent interest in delaying the process, the Restoration application of the Stay petition was allowed upon payment of a cost of Rs.20,000. The applicant was directed to deposit the cost with the jurisdictional Commissioner within two weeks, and the Stay application was adjourned to 4.12.2012.

---