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TMI Blog2013 (12) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... Per. Archana Wadhwa :- After hearing both the sides for sometime, we find that vide stay order No. 1674-1678/2011-EX (BR) dated 14/11/11 M/s Kisan Gramodyog Sansthan was directed to deposit an amount of Rs. 10,00,000/- as a condition of hearing of their appeal. Subject to deposit of the said amount, the pre-deposit in respect of the other two applicants Smt. Vijay Laxmi Shukla, Secretary and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys for restoration of the appeal. Learned DR opposes the said restoration on the ground that the deposit stands made by the applicant only after the dismissal of the SLP by the Hon'ble Supreme Court and, as such, cannot be made a ground for restoration of the appeal. 3. After appreciating the submissions made by both the sides, we find that the stay order as also the subsequent order of dismissal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 4. At this stage, we may refer to Hon'ble Delhi High Court's decision in the case of Commissioner of Customs vs. Lindt Exports reported in 2012 (28) S.T.R. 216 (Del.). It stands held by the Hon'ble High Court that when the order of the Tribunal dismissing appeals on account of non-deposit is upheld by Hon'ble High Court, the same is merged with the Hon'ble High Court's order and attains final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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