2011 (5) TMI 53

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....a Wadhwa:   After hearing both sides, we find that Commissioner(Appeals) has dismissed the appeal for non-compliance with the Stay Order passed by him vide which the appellants were directed to give a Bank Guarantee of 20% of duty amount involved, to safe-guard the Revenue. As the appellants have not given the Bank Guarantee, he has dismissed the appeals for non-compliance.   2. We....

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....e being directed to deposit 20% amount. However, subsequently, when the issue was finally decided in the case of M/s. Bhagwati Silk Mills and Ors, vide order No. A/55-185/WZB/AHD/2011 dated 24.01.2011, the Tribunal took note of the above decision and modified all the Stay Orders as decided in the case of M/s Roop Dyg. & Ptg. Mills Pvt. Ltd., Order No.A/336-346/WZB/AHD/2011, dt.21.2.2011. As such, ....