2005 (2) TMI 270

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.... (Oral)]. - This bench by Final Order No. 1486/1999, dated 18-6-1999 disposed of the captioned appeal with the direction that the appellants shall deposit Rs. 2 lakhs within three months and that, subject to such deposit, the Commissioner (Appeals) shall take up the assessee's appeal and decide the same on merits after giving them an opportunity of being heard. It appears, the amount was not depos....

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....e present application for restoration of the appeal is not maintainable inasmuch as this Bench had not dismissed the appeal for non-compliance with Section 35F or otherwise. The final order dated 18-6-1999 was an order of final disposal of the appeal with appropriate directions. 2. After considering the submissions, we find that the Hon'ble High Court's direction has not been complied with by t....