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2014 (11) TMI 538 - HC - Central ExciseWaiver of pre deposit - Merger of order - Whether, in absence of merger of the order of the Tribunal upon the dismissal of the SLP in limine by the Supreme Court on 3.1.2013, the Tribunal could have refused to exercise its jurisdiction to restore the appeal upon pre-deposit of ₹ 10 lacs - Held that:- Once a substantive appeal has been filed before the High Court against an order of the Tribunal on the application for waiver of pre-deposit, the order of the Tribunal, in such a case, would merge with the order of the High Court. No prayer was made before the High Court which dismissed the appeal for extension of time for pre-deposit or for restoration of the appeal. No such prayer was also made before the Supreme Court when the special leave petition was dismissed. In that view of the matter, the Tribunal was not in error in dismissing the miscellaneous application. no substantial question of law would arise in the appeal. - Following decision of Commissioner of Customs v. Lindt Exports [2011 (9) TMI 609 - DELHI HIGH COURT] - Decided against assessee.
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