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2019 (1) TMI 905 - CESTAT NEW DELHIRestoration of appeal - condonation of delay - appeal dismissed for non-compliance with pre-deposit - Held that:- The appellants appeal was disposed of in the year 2006 directing them to deposit an amount of ₹ 15 lakh within a period of 8 weeks. Instead of depositing the said amount, the appellant kept silent. It was further noticed that if the appellants were not in a position to deposit the amount in question, they should have approached the Tribunal at that point of time only seeking further extension of time to deposit the amount or they could have challenged the said order before the higher forum. It cannot be left to the whims and fancies of the appellant to deposit the amount as and when they wish. The appellants having not taken any further steps to challenge the said order of the Tribunal, the same has attained finality. The deposit of the amount in question after a period of 12 years cannot revive the assessee’s right to get the matter afresh either before the Tribunal or before the Commissioner (Appeals). Application for restoration of appeal dismissed.
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