TMI Blog2012 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... y, as has been averred by the learned Counsel for them - Miscellaneous Applications praying for adducing additional evidence are misconceived and fail - Customs Appeal No.610 of 2006, 609 of 2006, 611of 2006 - - - Dated:- 11-1-2012 - Mr. D.N.Panda, Mr. Rakesh Kumar, JJ. Shri S. Dabas, Advocate, Shri K.K. Jaiswal and Shri Sumit Kumar, A.Rs. for the Revenue Per Mr. D.N. Panda: At the commencement of hearing , Revenue mentioned that Misc. Order No.C/148-150/11 dated 3.6.2011 passed by Tribunal in three cases of M/s High Tech Engineers in Customs Appeal No.610/2006, M/s Lindt Exports in Customs Appeal No.609/2006 and Rajesh Verma in Customs Appeal No.611/2006 has been set aside by the Hon ble High Court of Delhi on 27.09.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. [(1A)The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4)Save as otherwise provided in section 130 or section 130E, orders passed by the Appellate Tribunal on appeal shall be final. 2. Learned Representative for the Revenue says that the order dated 3.6.2011 no more survives by virtue of order of Hon ble High Court and there is no appeal in the records of the Tribunal meant for disposal. Accordingly, hearing of the appeals does not arise since the order of the Tribunal has merged in the order of the Hon ble High Court of Delhi. He further submits that the Tribunal becomes functus officio soon after passing an order and its jurisdiction thereon ceases. Accordingly, these appeals were not restorable. 3. To the aforesaid submissions, learned Counsel Shri S. Dabas appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate order since Counsel for Appellants has mentioned that they are before Hon ble Court in restoration application and Tribunal is subject to superintendence of Hon ble High Court under Article 227 of the Constitution. Learned CDR may also send a copy of this order to the Registrar General of Hon ble High Court of Delhi for his information and necessary action. 7. For non-compliance to the Stay Order dated 29.12.2006 passed by Tribunal vide Order No.S/06-09/07-Cus followed by order of dismissal of appeal passed on 26.3.2007 vide order No.77-80/07 which remained uninterferred by Hon ble High Court of Delhi as has been recorded in para 7 of the order dated 27.9.2011 in Cus AA No.39 to 41 of 2011 made all the 4 (four) appeals cover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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