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2017 (8) TMI 1153 - CESTAT CHENNAIRestoration of appeal - non-compliance of pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that: - There is no provision in the statute or in the CESTAT Procedural Rules to condone the delay in making the pre-deposit after the appeal has been dismissed by the Tribunal for non-compliance of pre-deposit - Once the appeal has been dismissed for non-compliance, the Tribunal becomes functus officio. The case record shows that there was inordinate delay of 726 days on the part of the applicant to comply with the direction to make pre-deposit. The deposit made now by appellant does not have the character of a 'pre-deposit' as it is a deposit made not during pendency of appeal, but after dismissing the same. Again, it cannot be considered as delay at all for the reason that the deposit is made after the dismissal of the appeal. Appeal cannot be restored - appeal dismissed - decided against appellant.
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