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2015 (10) TMI 2611 - AT - CustomsRestoration of appeal - failure to make pre-deposit - Doctrine of merger - Held that: - doctrine of merger is not hit in the facts and circumstances of the case. Firstly, the Tribunal had only passed an interim order for pre-deposit, the time of which was extended by the Hon’ble High Court and upon violation of such pre-deposit condition, the appeal was dismissed by the Tribunal. As such, there is no consideration of merits either by this Tribunal or by the Hon’ble High Court. Whether the Tribunal can allow restoration of the appeal when the time limit for making pre-deposit was specified by the High Court in its Order dated 17-4-2014 and there has been violation of this Order? - Held that: - The Tribunal cannot go beyond the directions of the Hon’ble High Court and restore the appeal. It may be emphasized that the Tribunal is not taking away the assessee’s right of appeal. But the Tribunal ought to respect the time limit given by the High Court for pre-deposit. If Tribunal ignores the directions of the High Court it may not only lead to chaos but would also amount to judicial indiscipline. The Tribunal has become functus officio and has no jurisdiction to entertain the application for restoration of appeal in view of the clear violation of the Hon’ble High Court Order to make the pre-deposit by 12-6-2014. Appeal dismissed.
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