D.K. MISHRA Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) SINCE common questions of law and facts arise in all these applications, they were heard together and are being disposed of by this common order.

(2.) THESE are the applications for restoration of appeals which were dismissed for non -compliance of the conditions attached to the order of stay passed by this Tribunal.

(3.) IN the present application, it is a case of the applicants that due to financial crises, they could not deposit the amount in terms of the order dated 15 -10 -2007 within a period specified under the order. However, they have now deposited the whole amount of duty i.e. sum of Rs. 7,06,524/ - as also the penalty amount of Rs. 7,06,524/ - under challenge on 29 -8 -08. It is therefore, a case of the applicant that the Appellants having deposited the amount of Rs. 14,13,048/ - and the applicants have a good case on merits. Therefore, the appeals should be restored and should be heard on merits.