2007 (7) TMI 467

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....ppellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - By this application, the appellant seeks restoration of the appeal which was dismissed in terms of Section 35F of the Act for non-compliance of the stay order directing them to pre-deposit an amount of Rs. 2/- lakh. The appellants have explained the reasons for non-compliance, although ....

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....ase of Master Recording Co. v. CCE, Chennai/Cochin - 2000 (125) E.L.T. 1020 (T) had considered all such applications for restoration. After detailed examination, they have condoned the delay in deposit of the amount on proper explanation. The Tribunal has even restored appeals where the payments were made after 5-10 years. He submits that the issue was reconsidered by this Bench in the case of Wes....

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.... in the light of Supreme Court, High Court and Tribunals judgments in the case of Master Recording Co. (supra). The same was reconsidered again in the case of West India Steel Co. Ltd. & Ors. (supra) and Sri Dhanalakshmi Cloth Dyeing & Printing Works (supra). In terms of the ratio of these miscellaneous orders, the appeal can be recalled not withstanding the delay in filing the ROA application whe....