1997 (11) TMI 303

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....pondent. [Order]. - The appellant-Company, M/s. Nepa Agency & Co. Pvt. Ltd. have filed an appeal against an interim Order F. No. S5-122 & 135/96- CAP/SZ/PREV., dated 18-8-1997 passed by the Commissioner of Customs (Appeals) on their Stay Petition, directing the appellants to deposit an amount of Rs. 5,000.00 within a period of three weeks from the receipt of the Order, as a pre-condition of ....

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....ing before any of these authorities...." In that case, as the main appeal was admittedly pending before the Commissioner (Appeals) and not before the Tribunal, it was held by the Tribunal that the appeal against any Order passed on a Stay Petition by the Commissioner (Appeals), was not maintainable before the Tribunal. Similar is the situation in the instant case. 3. I also observe that....