TMI Blog2010 (8) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... d finality by Supreme Court's order, vide which the period to deposit is extended – appellant not deposited the amount within the said period, the appellants lost their right to get the appeal decided on merits - Tribunal cannot extend the time limit granted by the Hon'ble Supreme Court - effect of not depositing the amount, result in dismissal of the appeal, which course has already been adopted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble High Court of Gujarat [2009 (246) E.L.T. 131 (Guj.)] as also the Hon'ble Supreme Court [2010 (255) E.L.T. A82 (S.C.)]. 2.As per the facts on record the Tribunal vide its order Nos. S/1499-1500/WZB/AHD/08 dated 18-12-08 [2009 (246) E.L.T. 177 (Tribunal)] directed the appellant to deposit an amount of Rs. 18 lakhs, in terms of the provisions of Section 35F of Central Excise Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were dismissed for non-compliance vide order dated 23-4-09. 5. The present application stands filed by the appellant for restoration of the appeals so dismissed on the ground that they have now deposited the amount. Learned advocate appearing for the appellant fairly agrees that the amount in question does not stand deposited within the period granted by the Hon'ble Supreme Court but the same ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court's order which expired on 20-4-09. Having not deposited the amount within the said period, the appellants lost their right to get the appeal decided on merits. The Tribunal cannot extend the time limit granted by the Hon'ble Supreme Court. The effect of not depositing the amount in question by 20-4-09 i.e. the period granted by Hon'ble Supreme Court, would result in dismissal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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