TMI Blog2019 (1) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Excise COD Application No. 51190 of 2018, Excise ROA Application No. 51189 of 2018, Excise Appeal No. 946 of 2006 - MO/50928-50929/2018-EX[DB] - Dated:- 26-12-2018 - Ms. Archana Wadhwa, Member (Judicial) And Mr. C L Mahar, Member (Technical) Ms Rinki Arora, Advocate for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 20.06.2018 i.e. beyond the time limit granted by the Tribunal and hence, they should deposit the balance amount also. This letter of the applicants Range Central Excise authorities made them approach the Tribunal by way of filing the above two applications. 6. As regards the restoration of appeal application, we note that vide Final Order referred supra, the Tribunal had disposed off the appeal and the matter was remanded to the Commissioner (Appeals) for decision. As such, the appeal stand disposed of by the said order of the Tribunal and nothing remains at the Tribunal s level to be further taken care of. It is noted that the appeal was decided on merits and was not dismissed for any technical reason. As such, the question of restor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical order of the Tribunal made in identical circumstances condoning the delay of 4 years in making pre-deposit was set aside by the Hon ble High Court. 9. After carefully considering the submissions made by both the sides, we find 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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