2015 (3) TMI 1255

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....ant. Shri Amresh Jain, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The applicant has filed an application for restoration of appeal which was dismissed by this Tribunal for non-compliance with the stay order dated 8-9-2014 by an order dated 8-12-2014. 2. Vide order dated 8-9-2014, the applicants were directed to make a deposit of 50% of the duty during ....

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....the interim order. Therefore, he prayed that appeal be restored and pass the order in their stay cum waiver application. 2. Heard the parties. 3. Learned AR opposed the contention of learned counsel in application filed by the appellant and submits that in para 7 of the application, the contention of the appellant is that certain important contentions raised in support of stay orde....

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....as dismissed for non-compliance with the provisions of 129E of the Customs Act, 1962. We also find that the said order dated 8-9-2014 was passed by this Tribunal in the presence of learned Counsel appearing on behalf of the applicant who argued before this Tribunal. Therefore, at this stage, learned Counsel cannot argue that certain points were ignored by this Tribunal. If certain points have been....

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....terim order by the appellant passed on the stay application. If the appellant has not complied with the interim order, Tribunal should have vacated the interim order and reject the stay application but non-compliance of the interim order cannot be a ground to reject the appeal of the appellant, which in our opinion was required to be adjudicated on merits." 5. In these circumstances, we re....