Judgment: 1. This is an application for restoration of appeal which was dismissed way back in 16.2.1999. For proper understanding of the circumstances under which the appeal happened to be dismissed, we read Final Order No. 124/99-C dt. 16.2.99. That is "The Tribunal vide Stay Order No.157/98-C dated 14.12.98 directed the appellant to deposit a sum of Rs. one lakh on or before 31.1.99. The case was fixed for reporting compliance on 5.2.99. On that day ld. Counsel appearing on behalf of the appellant prayed for time for compliance with the order dated 15.12.98. The case was adjourned for today for reporting compliance with the stay order. Ld. Counsel appearing on behalf of the appellant submits that the appellant has not deposited any amount. In these circumstances, the appeal is dismissed for non-compliance of the provisions of Sec. 35F of the Central Excise Act." 2. The learned Counsel submitted that some amount deposited by the present appeal in terms of Section 35F in relation to some other appeal became refundable and that the said amount had been adjusted towards deposit which ought to have been made pursuant to the Stay Order No.157/98-C dt. 14.12.98. The adjustment having been so made, it is submitted that the appeal is to be restored.
3. This argument appears to be quite attractive, put devoid of any substance. There is no material before us to show any amount was deposited earlier and when it became refundable. Nor is there any order showing that the amount which became refundable was adjusted towards the amount which ought to have been deposited pursuant to the Stay Order dt. 14.12.98. In the absence of such vital documents, we are not in a position to hold that any amount was ever deposited by the present appellant in this appeal, as contemplated by Section 35F in terms of order of this Tribunal in this appeal. In the absence of any evidence or proof of deposit, this application is ill-conceived. Petition is accordingly dismissed. (dictated in court)