TMI Blog2015 (6) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... eny the appellants an opportunity of having their case heard on merits on account of their having delayed in complying with the order by just 7 days. The application for extension dated 22.04.2013 was pending when the appeal was dismissed on 23.04.2013 for non-compliance with the said orders. - The concluding words “to secure the ends of justice” are wide enough to cover cases such as these viz. to grant an extension of time to deposit an amount or to restore appeals dismissed on account of the failure to comply with the orders of pre-deposit. - Appeal restored. - STA No. 7 of 2015 (O & M) and C.M. No. 10874-CII of 2015 - - - Dated:- 26-5-2015 - MR. S.J. VAZIFDAR AND MR. G.S.SANDHAWALIA, JJ. Mr. Sandeep Goyal, Advocate, for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amounts was a condition precedent to the maintainability of the appeals. By an order dated 29.01.2013, the time to deposit the amount was extended by a period of 8 weeks. By yet another order dated 15.04.2013, the time to deposit the amounts was extended upto 20.04.2013. On 22.04.2013, the appellant filed an application for a further extension. The appellants had failed to deposit the aforesaid amounts. On 22.04.2013, the appeal itself was dismissed for noncompliance of the aforesaid orders requiring the appellants to deposit the said amounts. At that stage, the last application for extension filed on 22.04.2013 had not been decided. As we mentioned earlier, the last date for depositing the amounts was 20.04.2013. On 27.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restoration of an appeal or an application; shall be accompanied by a fee of five hundred rupees: Sub section (6A) of Section 86 of the Finance Act presupposes the maintainability of an application for restoration of an appeal or an application. Thus, even assuming that there is no separate provision relating to or permitting applications for restoration, it would make no difference. The CESTAT would always have the power to restore an appeal which has been dismissed for any reason including for non-compliance of a deposit order. Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 which makes this clearer, reads as under:- 41. Orders and directions in certain cases. The Tribunal may make such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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