2002 (3) TMI 320

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.... the appellants have sought recall of the Final Order as well as the Stay Order i.e. Final Order No. A/1053 & 1054/99-NB(SM) and Stay Order No. S/480-481/1999-NB(S) both dated 29-9-1999. The grounds pleaded in the ROM application are as under - (i)      the appellants initially sought stay of the operation of the impugned order of the Commissioner (Appeals), dated 18-1-19....

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.... The bare perusal of the file shows that the appeals of the appellants were dismissed by the learned Commissioner (Appeals) vide order dated 18-1-1999 as they failed to comply with the terms of the interim Stay Order dated 30-7-1998 vide which they were directed to make pre-deposit of the duty and penalty amounts. The dismissal of the appeals was made by the Commissioner, for non-compliance with t....