2008 (12) TMI 415 - AT - Central Excise

Restoration of appeal (ROA) - The appellants vide their present application have submitted that they will comply with the stay order by next date of hearing - the period of more than two years has passed, the appellants have not deposited even a single penny till date - It is not at the whim and fancies of the assessee to comply with the order on their own choice - Decided against the assessee

Summary

The appeal was dismissed for non-compliance with the stay order. The appellants failed to deposit the required amount despite multiple opportunities. The application for restoration of appeal was rejected due to lack of compliance for over two years. The ROA application was rejected.