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2015 (10) TMI 2489 - CESTAT CHENNAI

2015 (10) TMI 2489 - CESTAT CHENNAI - TMI - Restoration of appeal - Appeal dismissed for non-compliance - Appellant submitted that the balance of ₹ 37 lakhs having been deposited in various installments - Held that:- applicant invites attention for sympathy but the Tribunal is helpless becoming functus officio after passing an order. Therefore, restoration of the appeal is beyond its scope being a creature of the statute. - Decided against the applicant - ST/ROA/40039/2015 in ST/551/2012 - .....

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granting eight weeks time to make such deposit and to report for compliance on 27.6.2013. The appellant partially complied to that order making deposit of ₹ 15 lakhs. Thereby total compliance to the stay order was not made. Therefore, it came to the Tribunal on 27.6.2013 to seek extension of time to make deposit and ensure compliance. Tribunal considered that aspect and granted time for reporting compliance by 6.9.2013. By that date the appellant deposited ₹ 10 lakhs. On 6.9.2013, wh .....

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cordingly, its appeal was dismissed for non-compliance. 2.The aforesaid factual background with the result of dismissal of appeal affected right of the appellant to seek appeal remedy since predeposit is mandatory condition of law to enter into appeal. Appellant fairly agrees that such a condition cannot be given bye. The appellant in the meantime having made aggregate deposit of ₹ 28 lakhs, in the manner indicated above, it came before Tribunal on 24.6.2014 with the prayer to allow balanc .....

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