2009 (8) TMI 1052

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....I(EB), dt. 25-8-2006 [2007 (211) E.L.T. 33 (Tribunal)] and No. S/137/WZB/Ah'bad/07, dt. 22-1-2007 respectively. A detailed examination of the facts and evidences available on record was carried out by Tribunal and it was found that the appellants do not have a prima facie good case in its favour. Accordingly, they were directed to deposit duty amount within a period of eight weeks from that date. 3. Subsequently, when the matter came up for ascertaining compliance with the above orders, the appeal were dismissed vide Order No. A/2111, 2112/WZB/06-C-I(EB), dt. 20-10-2006 and No. A/623/WZB/ AHD/2007, dt. 6-3-2007 inasmuch as the stay orders were not complied. 4. The appellant subsequently filed ROA applications, which were again dispose....

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....s dt. 24-4-2009, and 17-4-2009 respectively, accepting the appellant's prayer to withdraw the petition and to move an application before Tribunal as per the directions contained in the said order of Hon'ble High Court, the Tribunal shall decide the same in accordance with the law. 7. We have heard Shri Devan Parikh, learned advocate in support of the miscellaneous applications for restoration of the appeals and Shri R.S. Srova, learned JDR for the Revenue. 8. Learned advocate appearing for the appellants has not contested the cases on merit, and has only gone by the financial position of the appellants. He has submitted that their land, buildings as also residential premises have been sold by the Bank and other assets are under the cu....