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2018 (11) TMI 911 - AT - Central ExciseRestoration of appeal - appeals were originally dismissed for failure to make pre-deposit as ordered earlier by the Tribunal - Held that:- The dismissal order of the Tribunal was carried by the appellants before the Hon’ble High Court at Calcutta and further before the Hon’ble Supreme Court. Neither of the higher judicial forum interfered with the order of the pre-deposit of the Tribunal, but granted further time for making pre-deposit which was also reduced to ₹ 35.00 lac. Finally, the Hon’ble Supreme Court extended the period for making such pre-deposit by a further period of four weeks from the date of their order i.e. 10.04.2017. The said period was also lapsed before the appellant finally made such pre-deposit before approaching the Tribunal with the present Miscellaneous Applications. The Revenue has strongly objected to such restoration after delayed compliance of the order for making pre-deposit - the issue settled in the case of RAKESH KUMAR VERSUS COMMISSIONER OF CUSTOMS (EXPORTS) , NHAVA SHEVA [2015 (10) TMI 2611 - CESTAT MUMBAI], where by majority order the Tribunal held that the Tribunal cannot accept the amount deposited by the appellant after the extended period granted by the Hon’ble High Court for restoring the appeal. The appeals cannot be restored.
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