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2013 (1) TMI 50

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.... Ravindran;   When this stay petition was called out, none appeared on behalf of the appellant/ applicant.   2. Court master produces copy of the written submission before us filed by the appellant/ applicant, which is taken on record.   3. Since the issue involved lies in a narrow compass, we dismiss the stay petition and take up the appeal itself for disposal.   4....

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....d the appellant to deposit entire amount of duty liability within eight weeks from that date and report compliance to Commissioner (Appeals) to enable him to pass an order on merits. Personal hearing was granted to the appellant by the first appellate authority on 07.2.2012, on which date learned consultant for the appellant appeared and submitted that they have not pre-deposited of the amount. Fi....

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....ty, we find that the said amount was deposited by him on 22.03.2012 i.e. after the dismissal of the appeal by the first appellate authority. There is nothing on record to show that appellant has approached to this Tribunal for extension of time for complying with the order of pre-deposit. Under these circumstances, we find that in an identical issue this bench vide final order No. A/89-90/WZB/AHD2....