2005 (2) TMI 630

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....e Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Shri Jyoti Agarwal, ld. Advocate on the Miscellaneous Application for Restoration of Appeal (ROA) filed by the appellants. Ld. Advocate submits that the appellant was passing through financial crisis and because of this, they could not deposit the amount by the date given by the Tribunal in its order dated 11-8-2004. However, they ....

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....e appeal has been dismissed for non-prosecution and non-compliance of the stay order. In this connection, he relies on the Tribunal's decision in the case of C.B. Sharma v. Commissioner of Central Excise, Delhi reported in 2004 (172) E.L.T. 117 (Tri.-Del.). He submits that the appellants deposited an amount of Rs. 10.00 lakhs as directed by the Tribunal in the stay order when recovery proceedings ....