1998 (9) TMI 292

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.... JDR, for the Respondent. [Order]. - This appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him on grounds of non-compliance with the directions made to the appellant to pre-deposit the dues confirmed in the lower orders. 2. I have heard Shri P.N. Kaul, ld. Advocate for the appellants and Sh. T.A. Arunachalam, ld. D.R. for the Revenue. 3. ....

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....fore the Tribunal. The department attached their goods under the relevant rules for non-payment of dues. Vide order dated 22-6-1998, the Tribunal stayed auction. 4. Shri Kaul, submits that he has very strong case on merits and is confident that the Commissioner will give them due relief. He also submits that the goods are still under detention and the present situation helps neither the de....