JUDGMENT
Archana Wadhwa
1. Vide the impugned order Commissioner (Appeals) has rejected the appeal filed by the appellants on the ground of non-compliance with the stay order dt.13.8.99 passed by him vide which the appellants were required to predeposit an amount of Rs.10,00,000/- (rupees ten lakh) out of total duty amount of Rs.18,06,350/- (rupees eighteen lakh six thousand three hundred nad fifty) and penalty amount of Rs. 1,00,000/- (rupees one lakh).
2. Shri K.P. Dey, ld.adv. appearing before us admits that the said amount so directed to be deposited have not been deposited by them till date. However, he prays for remand of the matter to the Commissioner(Appeals) for decision on merits.
3. After hearing Shri Chaturvedi, ld.SDR appearing for the Revenue we direct the applicant to deposit an amount of Rs. 5,00,000/- (rupees five lakh) within a period of eight weeks from today. We further note that the Commissioner (Appeals) has not given any findings on the merits of the case. As such we also remand the matter to the Commissioner (Appeals) who will decide the appeals on merits after ascertaining compliance with our directions as above. Stay petition and appeal are disposed of in above. terms.
Dictated in the court.