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2013 (10) TMI 713 - CESTAT NEW DELHIRestoration of appeal - Delay and Laches – Held that:- The appellants appeal was rejected in December 2005 - The restoration application stands filed after eight years i.e. in 2013 - Apart from latches, when order passed by the Tribunal gets merged with the order of the Hon’ble High Court and subsequently with the order of Supreme Court, to recall such final order passed by the Tribunal which already stands merged with the higher court, would amount to upsetting the order of Hon’ble High Court as also Supreme Court which the Tribunal has no power or jurisdiction to do so. Restoration of Applications – Impact of order of BIFR on order of CESTAT directing to make pre-deposit - Jurisdiction of BIFR - Whether BIFR has the jurisdiction to direct CESTAT to recall an order which has already been approved by the High Court and Supreme Court and has merged with their orders – Held that:- Following GLOBAL SYNTEX (BHL) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [2012 (11) TMI 867 - CESTAT, NEW DELHI] - The BIFR passed the order on reference under Section 15(1) of Sick Industrial Companies (Special Provisions) Act, 1985 - the BIFR is not an appellate authority and as such we fully agree with the learned SDR that the direction contained in the said order of BIFR were not called for and are beyond their jurisdiction and power - The CESTAT is not bound to follow the same - Learned Advocate has not been able to show as to how BIFR is exercising as an appellate authority over the Tribunal and is directing to recall the order – there was no reason to recall the final order - restoration application filed by the appellant is rejected – Decided against Assessee.
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