CENTURY PROCESS Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) VIDE Order No. A/1453/WZB/Ahbad/2007, dt. 18 -6 -07, the appeal was dismissed for non -compliance with the stay order No. M/474/WZB/Ahbad/07, dt. 11 -4 -07, vide which the period was extended. It is seen that subsequently, the appellants filed application for restoration of appeal. The said ROA application was dismissed vide Order No. M/374/WZB/AHD/08, dt. 31 -3 -08 after observing that the deposit did not stand made by the appellant in terms of said stay order and as such there was no justification for restoration of appeal.

(2.) INSTEAD of depositing the amount as directed in October 2006, the appellants have again moved ROA application. However, on going through the said application, we find that the amount do not stand deposited by them. The appellants vide their present application have submitted that they will comply with the stay order by next date of hearing. We find that though the period of more than two years has passed, the appellants have not deposited even a single penny till date. It is not at the whim and fancies of the assessee to comply with the order on their own choice. We find that the appellants have not complied with the order even though a period of more than two years have lapsed and cannot be shown any leniency and there is no justification for the appeal to be restored, which stand dismissed for non -compliance.

(3.) WE , accordingly, reject the present ROA application.