2002 (8) TMI 606

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....Shri R.D. Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application filed by M/s. Kamrup Industrial Gases Ltd. for restoration of their appeal which was dismissed by the Tribunal vide Final Order No. 124/99-B, dated 16-2-99 for non-compliance with the Stay Order No. 157/98-C, dated 14-12-98 in which they were directed to deposit a sum of Rs. One la....

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.... non-compliance with the provisions of Section 35F of the Central Excise Act in February, 1999; that the Department goes on making efforts to realize the arrears of revenue and one of the method to recover the arrears of revenue is to adjust the arrear against any sum which is due to the defaulters; that if Department is recovering arrears, that cannot be equated with compliance of Stay Order whic....

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....on. The Tribunal in Misc. Order No. 28/2001-C, dated 28-5-2001, after considering the submissions made by the learned Advocate, dismissed the application holding that "there is no material before us to show any amount was deposited earlier and when it become refundable. Nor is there any order showing that the amount which became refundable, was adjusted towards the amount which ought to have been ....