2018 (2) TMI 541

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.....R) for respondent Per :   Ramesh Nair The appeal is being taken up for disposal in terms of Order dt. 01.07.2017 passed by the Hon'ble High Court of Mumbai wherein the Honble Court has ordered for restoration of appeal and miscellaneous application which was filed for restoration of stay application subject to deposit of 25% of the amount of duty. As the Appellant has complied with t....

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....n-Appeal dt. 07.04.2011 on the ground of non compliance with the stay order. The Appellant approached this Tribunal against the Order-in-Appeal dt. 07.04.2011 by filing appeal alongwith stay application. In hearing for stay application the Appellant did not appear and hence the Tribunal vide stay Order dt. 16.04.2012 dismissed the stay application for non prosecution  and ordered for deposit ....

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....e Appellant has now deposited the 25% duty amount as pre-deposit, we hold it to be sufficient for grant of stay and restoration of appeal.  We now take up the appeal for disposal. We find that the Commissioner (Appeals) had rejected the appeal on ground of non compliance of stay order of deposit of duty amount as ordered by him. We are of the view that the deposit of 25% of the duty amount is....