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2013 (10) TMI 124 - GUJARAT HIGH COURTRestoration of appeal - Doctrine of merger - Held that:- all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability. Even immediately on dismissal of the SLP by the Hon’ble Supreme Court, the appellant did not deposit any amount and after a period of six years from the date of dismissal of the SLP, he deposited a sum of ₹ 6 lacs. Under the circumstances and in the aforesaid facts and circumstances of the case, the learned Tribunal has rightly dismissed the application submitted by the appellant for restoration of the appeal, which came to be dismissed as far as back in the year 2003. It appears that while dismissing the restoration application the learned Tribunal has relied upon the decision of the Delhi High Court in the case of Commissioner of Customs vs. M/s. Lindt Exports reported in [2011 (9) TMI 609 - DELHI HIGH COURT] by which a view has been taken by the Delhi High Court that since the interim order of the CESTAT has merged with the High Court on appeal, the Tribunal becomes functus officio and cannot restore the appeal though predeposit was made later. Under the circumstances and in the facts and circumstances of the case, no error has been committed by the learned Tribunal in dismissing the restoration application and consequently not restoring the appeal to file - Decided against assessee.
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