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2013 (12) TMI 343 - CESTAT NEW DELHIRestoration of Appeal – Doctrine of merger - Assessee contended that subsequent to dismissal of appeal by the Hon’ble Supreme Court they have deposited the amount of Ten Lakhs Rupees – Held that:- There is no direction by the High Court for recalling of the order of dismissal - In the absence of the same and in the light of the fact that the Tribunal’s order stand merged with the High Court and subsequently with the Apex Court order, the Tribunal has no powers to recall such orders - Following Commissioner of Customs vs. Lindt Exports [2011 (9) TMI 609 - DELHI HIGH COURT ] - when the order of the Tribunal dismissing appeals on account of non-deposit is upheld by Hon’ble High Court, the same is merged with the Hon’ble High Court’s order and attains finality - Tribunal has no jurisdiction to entertain application for restoration of the appeals as it becomes functus officio – Decided against Assessee.
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