2017 (6) TMI 160

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....ssed the appeals filed by he appellant for non-compliance of stay order dated 28.01.2008, directing the applicant to deposit 50% of the adjudicated demand. 2. The Id. Counsel appearing for the applicant explained the background of the case with chronology of events starting from the stay order dated 28.01.2008. He submitted that against the stay order dated 28.012008, the appellant filed writ petition before the Hon'ble Delhi High Court which was dismissed as withdrawn vide Order dated 10.07.2008. The High Court allowed 8 weeks time from that date, to pre-deposit the amount as directed by the Tribunal. A Misc. Application was moved by the appellant before the Hon'ble Delhi High Court against which again the Delhi High Court gave ....

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....e case of Dunlop India Ltd. - 1985 (19) ELT 22 (SC) and Benara Valves Ltd. Vs. CC reported in 2006 (204) ELT 513 (SC), we are unable to appreciate undue hardship of the appellant. Rather the case demonstrates to be of dilatory tactics on the part of the Appellant to cause prejudice to Revenue. Therefore, we have no option but to dismiss the appeal of the Appellant today in absence of any order from the Apex Court or stay of the order passed by this Tribunal on 17.03.2009. We once again make it clear that our dismissal of appeals shall be subject to result of civil appeal filed by the Appellant before the Hon'ble Supreme Court as averred today." 4. The Hon'ble Supreme Court dismissed Civil Appeals filed by the applicant vide their....

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....dated 13.07.2009. In this factual background, the Tribunal cannot entertain the applications, now filed by the applicant, as the Tribunal's order has been taken to higher Courts by the applicant and the applicant did not comply with the direction of the Delhi High Court also. 7. Ld. A.R. relied on the decision of Hon'ble High Court in Commissioner of Customs Vs. Lindt Exports - 2012 (278) E.L.T. 587 (Del.). The said order has been upheld by the Hon'ble Supreme Court reported in 2013 (297) A15 (S.C.). 8. We have heard both sides and perused the appeal records. 9. The narration of facts and the chronology of development in the case is not in dispute. Admittedly, the stay order passed by the Tribunal on 28.01.2008 was chal....