2004 (1) TMI 516

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....llant. Shri Virag Gupta, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. The appeal, filed by the appellants was dismissed for non-compliance to provisions of Section 35F of the Central Excise Act. Applicants filed this application for restoration of appeal on the ground that now they have deposited the amount as per the Stay Order passed....

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....by the Tribunal. The Hon'ble High Court, vide order, dated 10-4-2002 dismissed the Petition filed by the applicants. We find that Hon'ble Supreme Court in the case of Kunhayammed v. State of Kerala, 2001 (129) E.L.T. 11 (S.C.) held that when the order passed by the Tribunal is challenged in the Superior Court and the Court confirms the order of the Tribunal in such case, the order passed by the Tr....