2017 (12) TMI 19

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....al, Consultant,  For the appellant Shri  K.P. Muralidharan, AC (AR) For the respondent ORDER The above application is filed by the appellant for restoration of appeal which was dismissed vide Final Order dated 31.12.2013 for non-compliance of pre-deposit. 2.   As per the stay order dated 01.08.2013, the Tribunal directed the appellant to pre-deposit the entire duty ....

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.... Rs. 1 08.10.2013 4,19,604 2 23.05.2016 5,00,000 3 04.06.2016 5,00,000 4 05.07.2016 2,00,000 5 05.07.2016 3,00,000 6 12.08.2016 5,00,000 7 07.09.2016 5,00,000 8 24.10.2016 5,00,000   Total 34,19,604 The Ld. Consultant further submitted that as per the above table the appellant has paid excess payment of above ....

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....ars.  The department had issued recovery notice under Section 87 and only then, the appellant has made the payment of entire tax demand along with interest.  The said payments cannot be considered as compliance of pre-deposit order and therefore there are no grounds to restore the appeal. 5.   Heard both sides. 6.   As narrated above, the appellant had been give....