ORDER
Smt. Archana Wadhwa
1. The appellant was directed to deposit an amount of Rs.29,801/-(rupees twenty nine thousand eight hundred & one) within a period of four weeks from the date of passing of the stay order no.S-591/Kol/2001 dt.31.7.2001. Inspite of the fact that a detailed order was passed taking into consideration the larger Bench”s decisions of the Tribunal and the amount of duty is only to the extent of about 29,000/-(rupees twenty nine thousand), the appellants have not deposited the amount of the question. Instead they have filed an application for recalling the stay order.
2. After hearing Shri P.R.Biswas, ld.adv. and Shri D.K.Bhowmik, ld.JDR I do not appreciate the conduct of the appellant. They have already availed the modvat credit and prima facie the issue is decided against them. The amount of duty required to be reversed by them form their modvat accounts is also very small. It was mentioned in he stay order that upon reversal of the credit their appeal would be taken up today. Instead of proceeding ahead with the hearing of the appeal, after depositing the amount in question, the appellants have chosen to move the miscellaneous application, thus delaying the process of disposal of the appeal, which is not appreciated. However, in the interest of justice I give a period of another two weeks to the appellant to make said deposit and report compliance on 24.9.2001. Subject to deposit their appeal would be taken up for disposal of in the above terms.
Dictated in the court.