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2015 (9) TMI 1078 - AT - Central ExciseRestoration of appeal - Non compliance of pre deposit order - Held that:- after the dismissal of the appeals by order dated 06.06.2007, the right would accrue upon the Department to recover the sums due to the Government. In the present case, the Revenue enforced the recovery of dues by attachment of the property in terms of powers conferred upon them under Section 142 of the Customs Act, 1962. In effect, the Revenue had executed recovery proceeding after dismissal of appeal before the Tribunal. In such a situation, the Tribunal has no powers to recall the order and restore the appeals for hearing as the order of the Tribunal has already been acted upon. - applicants have not deposited the amount in terms of the stay order. In other words, the Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied.
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