https://www.taxtmi.com/caselaws?id=111132 The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act, as the appellants failed to adhere to the Stay Order requiring a deposit. Despite attempts to restore the appeal by depositing the amount, the Tribunal rejected their application. The appellants challenged the Tribunal's decision in the High Court, which dismissed the petition based on the doctrine of merger. The Tribunal held that its order merged with the High Court's decision, precluding further consideration of the restoration application. Consequently, the application was dismissed. en-us Fri, 23 Jan 2004 00:00:00 +0530 Fri, 20 Apr 2012 15:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111132 The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act, as the appellants failed to adhere to the Stay Order requiring a deposit. Despite attempts to restore the appeal by depositing the amount, the Tribunal rejected their application. The appellants challenged the Tribunal's decision in the High Court, which dismissed the petition based on the doctrine of merger. The Tribunal held that its order merged with the High Court's decision, precluding further consideration of the restoration application. Consequently, the application was dismissed. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111132