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2002 (3) TMI 320

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..... ght recall of the Final Order as well as the Stay Order i.e. Final Order No. A/1053 1054/99-NB(SM) and Stay Order No. S/480-481/1999-NB(S) both dated 29-9-1999. The grounds pleaded in the ROM application are as under - (i) the appellants initially sought stay of the operation of the impugned order of the Commissioner (Appeals), dated 18-1-1999 and not of the interim stay order dated 17-12 .....

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..... missed by the learned Commissioner (Appeals) vide order dated 18-1-1999 as they failed to comply with the terms of the interim Stay Order dated 30-7-1998 vide which they were directed to make pre-deposit of the duty and penalty amounts. The dismissal of the appeals was made by the Commissioner, for non-compliance with the provisions of Section 35-F of the Act. 5. When the appellants filed the ap .....

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..... inst the order dismissing the appeal of the assessee for non-compliance with the stay order under Section 35F of the Act by the Commissioner, is maintainable. If the appellants were dissatisfied with the final order of the Tribunal, they could take out appropriate proceedings for getting the same set aside or quashed. But that order cannot be recalled by the Tribunal for having no such power under .....

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