2003 (5) TMI 440 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appellants two months to comply with Section 35F of the Act before considering restoration of their appeal, as per the order dated 24th May, 2002. The appellants offered to make a deposit of Rs. 50,000, but it cannot be accepted at this stage. The Tribunal can recall its order only upon compliance with Section 35F. The Gujarat High Court's ruling on modifying stay orders applies only when the appeal is pending before the Tribunal. The appellants' ROA application will be considered after compliance with Section 35F. Next hearing scheduled for 14-7-2003.