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TMI Blog2009 (8) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tribunal)] and No. S/137/WZB/Ah'bad/07, dt. 22-1-2007 respectively. A detailed examination of the facts and evidences available on record was carried out by Tribunal and it was found that the appellants do not have a prima facie good case in its favour. Accordingly, they were directed to deposit duty amount within a period of eight weeks from that date. 3. Subsequently, when the matter came up for ascertaining compliance with the above orders, the appeal were dismissed vide Order No. A/2111, 2112/WZB/06-C-I(EB), dt. 20-10-2006 and No. A/623/WZB/ AHD/2007, dt. 6-3-2007 inasmuch as the stay orders were not complied. 4. The appellant subsequently filed ROA applications, which were again disposed off vide Order No. M/473/WZB/Ah'bad/07, dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the appellant's prayer to withdraw the petition and to move an application before Tribunal as per the directions contained in the said order of Hon'ble High Court, the Tribunal shall decide the same in accordance with the law. 7. We have heard Shri Devan Parikh, learned advocate in support of the miscellaneous applications for restoration of the appeals and Shri R.S. Srova, learned JDR for the Revenue. 8. Learned advocate appearing for the appellants has not contested the cases on merit, and has only gone by the financial position of the appellants. He has submitted that their land, buildings as also residential premises have been sold by the Bank and other assets are under the custody of DRT and as such earlier stay order be modifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger the subject matter, the appeals having been already dismissed for non-compliance. However, while appreciating the submissions made by both sides, we find force in the contention of the learned JDR. Tribunal, even at stay stage, has considered the merits of the cases and has passed the orders arriving at the finding that the appellants do not have a 'prima facie' case in its favour. In such a scenario, the interest of Revenue has to be safe-guarded. The direction to deposit only duty amount, without insisting on pre-deposit of penalty amount, cannot be held to be undue direction, so as to modify the stay orders passed by the Tribunal. As rightly argued by learned JDR, the appellants have not shown their bona fide by depositing even a par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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