TMI Blog2013 (7) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ation which is otherwise statutorily granted – In the instant case, Tribunal should hear the Tax Appeals on merits, on further condition that the appellants shall deposit further sum of ₹ 5 lakhs - Decided in favor of Assesse. - TAX APPEAL NOS. 109 & 110 OF 2013 - - - Dated:- 24-4-2013 - AKIL KURESHI AND MS. SONIA GOKANI, JJ. For the Appellant Paresh V. Sheth. For the Respondent : Y.N. Ravani. ORDER:- PER : Akil Kureshi Heard these appeals for final disposal. Both these appeals involve similar questions. The issues pertain to refusal of the Tribunal to restore the Tax Appeals of the present appellants by the impugned common order dated September 25, 2012. 2. Brief facts are as under : 2.1 The appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the parties, we are of the opinion that when the appellants have already made the pre-deposit as insisted upon by the Tribunal on appropriate conditions, their appeals should be heard on merits. We are conscious that the Delhi High Court in the case of Commissioner of Customs v. Lindt Exports reported in 278 ELT 587,has taken a view that the Tribunal would be rendered functus officio upon the High Court dismissing the appeal and, therefore, any application for restoration before the Tribunal would not be maintainable. In such case, we notice that after the High Court dismissed the appeal upholng the order of the Tribunal, the pre-deposit was made four years later. 4. Be that as it may, insofar as this Court is concerned, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was by way of preferring appeal before higher forum. Needless to state that by mere default in making deposit as directed, the appellant does not stand to gain anything and only delays his right to have his case adjudicated. Nor does such a delay in making pre-deposit cause any prejudice to the revenue, in absence of any stay operating in favour of the petitioner. It cannot be lost sight of that right of appeal is statutorily granted and it is hedged in by the requirement to make pre-deposit as directed by the appellate authority, as being a condition for hearing of the appeal on merits. However, that condition cannot be used by the appellate authority for the purposes of denying an appellant the right of adjudication which is otherwise sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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