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Decision of Hon’ble High Court of Delhi, favourable and important for the Department - Regarding. - Central Excise - F. No. 390/Misc./2/2010-JCExtract Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 30-1-2012 Subject : Decision of Hon ble High Court of Delhi, favourable and important for the Department - Regarding. I am directed to refer to the judgment of Hon ble High Court of Delhi passed on 27-9-2011 [2012 (278) E.L.T. 587 (Del.)] in favour of Revenue over the substantial question of Law viz. - Whether the learned CESTAT has got jurisdiction under the provisions of the Customs Act, 1962 to restore the appeals dismissed by it four years ago, by reviewing its own order particularly when the order passed by the CESTAT has merged with the order passed by the High Court in subsequent Appeal which has attained finality. The Hon ble High Court of Delhi in its judgment dated 27th September, 2011 held that - Doctrine of merger, therefore, shall clearly apply and once the order of the Tribunal had attained finality and had been merged in the order of this Court, the Tribunal had become functus officio and had no jurisdiction to entertain the applications preferred for restoration of appeals. The CESTAT earlier, vide order dated 29-12-2006 [2011 (269) E.L.T. 88 (Tri. - Del.)] required the Appellants [M/s Lindt Exports] to make a pre-deposit of ₹ 2.5 Crores as a condition for hearing the appeal. Since the Appellants did not deposit the amount, the Tribunal dismissed the appeals under its Final Order dated 26th March, 2007 and the said order was upheld by the Hon ble High Court of Delhi. Thus, once the order of the Tribunal had attained finality, the Tribunal had become functus officio and had no jurisdiction to entertain the applications preferred for restoration of appeals. The Hon ble High Court on this ground alone set aside the order of the Tribunal. The above order is enclosed for information. This issues with the approval of Member (L J). [F. No. 390/Misc./2/2010-JC]
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