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2001 (7) TMI 777

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..... ember (J)]. This is a second Miscellaneous application filed by the Counsel on behalf of the appellants seeking modification of the Miscellaneous Order No. 80/2001, dated 27-3-2001. The Stay Order No. 1099/2000, dated 28-12-2000 had clearly noted that appellant does not have a strong prima facie case and therefore they were directed to pre-deposit the entire duty amount of Rs. 2,22,254/-. Be .....

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..... ts that the Revenue interest is required to be safeguarded. Already, the bench has taken a lenient view and have modified the order. The appellants do not have a case on merit at all as noted in the stay order as the case is covered in Revenue s favour by judgment of the Apex Court in the case of KLJ Plalstics Ltd. as reported in 2000 (117) E.L.T. 108. He further points out that the miscellaneous .....

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..... in favour of the Revenue, we are not inclined to modify the order and the appellants have not complied with the terms of the stay order. Therefore, the appeal is dismissed for non-compliance under Section 129E of the Customs Act. The appellants can seek restoration after complying with the terms of the modified order, which will be duly considered. Ordered accordingly. - - TaxTMI - TMITax - C .....

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