KOHINOOR IMPEX PVT. LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an application filed by M/s Kohinoor Impex Pvt. Ltd for restoration of their Appeal which has been dismissed vide Final Order No. 143/99 -B dated 16 -11 -1999 for non -compliance with the stay Order No. 15/99 -B dated 24 -8 -1999.

(2.) SHRI M. Chandrashekharan, learned Senior Counsel alongwith Shri A.S. Sundarajan, learned Advocate, submitted that their application for waiver of pre -deposit was dismissed for want of prosecution and they were directed to deposit the whole of the duty demanded; that an affidavit dated 24 -9 -1999 of Mrs. Vimla Devi, Director, was filed giving out the reasons as to why the Stay Order No. 15/99 was erroneous and contrary to the material on record and on this ground alone the Order dated 24 -8 -1999 requires to be recalled; that this affidavit was not considered by the Tribunal and without passing an order therein has dismissed the appeal for non -compliance with the provisions of Section 129E of the Customs Act.

(3.) OPPOSING the restoration of Appeals, Shri A.K. Jain, learned D.R., submitted that the Applicant has not deposited any amount even so far in pursuance of the Stay Order passed by the Appellate Tribunal; that they had not filed an application for Rectification of Mistake alongwith the Affidavit dated 24 -9 -1999; that only mention in the affidavit of an error apparent on record while passing the Stay Order is not sufficient. He also submitted that on the date fixed for reporting compliance no one appeared on behalf of the Applicant. He relied upon the decision in the case of Maheshwari Alloys Castings (P) Ltd. v. CCE, Indore, 1995 (60) ECR 623 (Tribunal).