ORDER
S.L. Peeran, Member (J)
1. The appellants were directed by Stay Order Nos. 376 and 377/1998, dated 14-5-1998, to pre-deposit a sum of Rs. 5 lakhs. On such deposits, the balance of duties and penalties were waived. But the appellant did not comply with the terms of the Stay Order. Therefore, the appeal of M/s. Hamsons Steels & Alloys Pvt. Ltd. was dismissed for non-compliance. The appeal of Shri V.H. Shafiquar Rehaman was restored on the ground that he had complied with the terms of the Stay Order. Later, the appeal of Shafiquar Rehaman was dismissed for non-appearance as per Final Order No. 178/2003. The restoration application has been filed by both the parties. The learned Counsel submits that the appellant M/s. Hamsons Steels complied with the Stay Order belatedly, by depositing the amount on 12th February, 2004, and submit that the appeal can now be heard on merits. The learned Counsel further submits that the non-appearance of the Counsel on the day of the dismissal of the appeal of Shafiquar Rehaman was due to genuine reasons, as the date of hearing was not intimated to them.
2. The learned DR opposed the prayer and submits that in terms of the judgment in the case of Master Recording Co., reported in 2000 (125) E.L.T. 1020 (Tribunal), the appellants were required to have pre-deposited the entire amount in the cases where there is a long delay. He submits that unless he deposits the full amount, the appeal of M/s. Hamsons Steels cannot be restored. However, he did not seriously oppose the prayer to restore the appeal of Shafiquar Rehaman for non-appearance.
3. On a careful consideration, we notice that the appellant M/s. Ham-sons Steels has not pre-deposited the entire adjudicated amount in terms of the judgment rendered in the case of Master Recording Company. There is a long delay also. The Tribunal, in Para 26 of the citation, has noted that they have to pre-deposit the entire adjudicated amount to seek restoration of the appeal. Therefore, we direct the appellant M/s. Hamsons Steels to pre-deposit the entire adjudicated amount within six weeks from this date. On such deposits, the application for restoration would be considered. Call on report of compliance on 11th May, 2004. Registry to issue this as a Misc. Order.