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2016 (4) TMI 183 - HC - CustomsChallenging dismissal of appeal - Non-compliance of conditional order - Held that:- it is possible for the Tribunal to tinker with its earlier order either without an application for modification or without an application for extension of time. Many times, conditional orders are passed as self working orders. It does not mean that a conditional order, passed not as a self working order, will always remain alive to be tinkered with at any point of time, say for instance even nearly after two years. In this case, even assuming that the ratio laid down by the Calcutta High Court in the case of CCE Vs. Shree Govinddeo Glass Works Ltd [2010 (10) TMI 750 - CALCUTTA HIGH COURT] is correct, the Tribunal could not have done anything in the light of the fact that the conditional order of the Tribunal passed originally in 2009 got modified by an order of the learned Judge of this Court and it was confirmed by the Division Bench. Therefore, even if the law laid down by the Calcutta High Court is accepted by the Tribunal to reflect the correct position in law, the Tribunal could not have modified the order passed by this Court. Once a conditional order passed by the Tribunal attains a finality, the same cannot be annulled after a consequential order is passed. The conditional order was neither challenged by way of an appeal nor an application for extension of time or for modification was ever filed. The contention that no finality attaches to an interim order, cannot be accepted. In so far as the application for stay and the conditional order are concerned, it attains finality unless modified by a subsequent order on an application for extension or for modification. - Decided against the appellant
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