2003 (2) TMI 317 - AT - Customs

Summary

The appeal was dismissed due to non-compliance with a stay order under Section 35F of the Central Excise Act. The appellant failed to deposit Rs. 5 lakhs by the specified date but later deposited it after more than a year. The appellant's counsel requested condonation of the delay, citing a Gujarat High Court decision where a similar delay was allowed in the interest of justice. The Tribunal allowed the application, restored the appeal, and scheduled it for regular hearing on 3-4-2003.