2004 (3) TMI 469

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....t. Shri S. Bhatnagar, DR, for the Respondent. [Order]. -  This application seeks to recall the Final Order dated 10-12-2003 and restore the appeal. I have perused the pleadings contained in this application and heard both the sides. 2. By stay order dated 25-9-2003, this Bench had directed the appellants to pre-deposit an amount of Rs. 1 lakh within six weeks (from the date o....

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....st', the appeal cannot be heard on merits. 4. The pre-deposit under Section 35F is a mandatory statutory requirement to maintain the appeal on its merits. A pre-deposit made under protest cannot be accepted as due compliance with Section 35F. This apart, I note that, when the appeal was considered by the Bench on 10-12-2003, the appellants were aware of the deposit having already been made....