ORDER : 1. By a show cause notice dated 23rd March,2001, the respondents demanded total duty of Rs. 3,24,35,727/-. After considering the reply to the show cause notice filed by the petitioner, the commissioner of Central Excise, Belgaum (respondent No.1 herein) passed an order confirming the entire duty demanded and also imposed equal amount of penalty under Section 11AC of the Central Excise Act,1944 (in short 'the Act'). Further, personal penalty of various individuals under Rule 209A was also imposed. Feeling aggrieved, an appeal with an application for stay of this order was filed before the Custom Excise & Gold (Control) 2. Appellate Tribunal, Bangalore under Section 35A of the Act for the waiver of pre-deposit of duty and penalty. The Tribunal on the application of stay directed the petitioner to deposit Rs. 1 crore as condition precedent for hearing of the appeal. The petitioner filed a writ application against the aforesaid order of the Appellate Tribunal and on that writ application an interim order of stay was granted on a condition of deposit of Rs. 50 lacs by the petitioner. Finally, by a final order, the writ petition was dismissed for non-prosecution. Against the aforesaid order of the learned Judge of the High Court, an appeal was taken before a Division Bench which was filed with an application for condonation of delay in filing the same. The delay was about 467 days. By the impugned order, the Division Bench rejected the application for condonation of delay and at the same time directed the Tribunal to hear out and dispose of the appeal pending before it provided the petitioner deposited further sum of Rs. 50 lacs on or before 31st May,2005. 3. It is admitted position that inspite of granting several adjournments to the petitioner by this Court, the amount directed by the High Court has not yet been deposited. The learned counsel appearing for the petitioner, however, submits that as the petitioner has already approached the BIFR, it seeks some more time to comply with the order of the High Court. Considering this aspect of this matter and after hearing the learned counsel for the petitioner, we are of the view that time to comply with the order of the High Court shall stand extended for a further period of three months from date. Considering this aspect of this matter and after hearing the learned counsel for the petitioner, we are of the view that time to comply with the order of the High Court shall stand extended for a further period of three months from date. If such deposit is made within the time specified hereinabove, the appeal shall be heard and disposed of on merits and in default the question of hearing of the appeal on merits may not arise at all. For a period of three months from today, the appeal may not be heard by the Appellate Tribunal nor any final order be passed on the same. The Special Leave Petition is accordingly disposed of.