2001 (8) TMI 1134

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....ent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The present application for restoration is on the ground that appeal was dismissed as settled under the KVS Scheme. However, same had not been settled. Appellants were directed to comply with the terms of the Order-in-Appeal No. 142/98-(H-III) C.E. as the said appeal was dismissed by the Commissioner (Appeals) in terms of Section 35F of the A....

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....ubmits that the restoration application filed although is valid in view of matter being not settled under the scheme but the appeal cannot be entertained for the reason that they have not complied with the terms of the High Court's order for pre-depositing Rs. 1.50 lakhs and therefore the Commissioner (Appeals) order is justified under proviso to Section 35F of the Act. 5. Considered. We not....