ORDER
Moheb Ali M., Member (T)
1. The application for stay arose out of the order of the Commissioner of Customs (Appeals), Ahmedabad dated 7.8.2003. In the impugned order, the learned Commissioner (Appeals) dismissed the appellants’ appeal for non-compliance of stay order passed by him directing the applicants to deposit Rs. 3 lakhs out of the total duty demanded in the order-in-original. A hearing was fixed on 23.7.2003 by the Commissioner (Appeals) on the condition that the appellants deposit the said amount by that date. The applicants did not comply with the stay order, instead made an application dated 23.7.2003 for withdrawal of their appeal. But they still appeared for a personal hearing before the learned Commissioner (Appeals) on 29.7.2003. The issue before the Commissioner (Appeals) was whether duty on excess bunkers, ship stores, movable gears, provisions etc. should be separately assessed under appropriate heading of the schedule to the Customs Tariff Act. The Commissioner (Appeals) having heard the appellants before him dismissed the appeal for non-compliance of the stay order.
2. Aggrieved by the order, the applicants filed a stay application along with the appeal. Heard both sides. The applicants seemed to have succeeded in having their appeal heard without complying with the stay order passed by the learned Commissioner (Appeals). Now their prayer is that their appeal should be heard without pre-deposit of the duty demanded by the Deputy Commissioner. No financial hardship is claimed by the applicants.
3. Having gone through the order of the Deputy Commissioner as well as the order of the Commissioner (Appeals), we do not find that the applicants have made out a prima facie case for waiver of pre-deposit. It is not understood why the applicants went through their appeal before the Commissioner (Appeals) even after their application for withdrawal of their appeal before him. It is seen that the applicants are skirting the main issue involved by raising irrelevant contentions. We therefore order that the applicants deposit Rs. 3 lakhs towards duty demanded within eight weeks from the date of the order and report compliance on 19.11.2003. Upon compliance of the order, further deposit is waived. The appeal itself is liable to be rejected, if the applicants fail to deposit the said amount, without further notice to them.