(1.) HEARD the learned Counsel for the parties. During the course of arguments, the facts are brought to our notice that appeal itself has not been dismissed on 21st May, 2001. On the grounds that assessee failed to deposit the pre-deposited amount as required under the provisions of the Act, therefore, the present appeal has become infectious, if law permits the common essence will be at liberty to file appeal against the order of Tribunal Appeal No. EV-366/2000 dt. 21-5-2001.
(2.) WITH the above observations, the appeal and in application, both are dismissed.