9911796707
TMI Blog2022 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders passed by the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) dismissing the applications filed by the appellant to restore the appeals, which were dismissed through the final order dated 09.08.2007 for non-compliance of the pre-deposit of duty within the period stipulated by the Tribunal. 2.The appellant filed appeals before the CESTAT challenging the order passed by the Commissioner of Central Excise (Appeals) Madurai. While filing these appeals, applications were filed seeking for dispensing with pre-deposit of the duty amount. These applications were taken up by the Tribunal and an order was passed on 03.05.2007 to the effect that the appellant has to make predeposit of the duty amounts of Rs.2,64,026/-, Rs.2,24,76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Hon'ble Supreme Court, the appellant can succeed in all the appeals. 8.Per contra, the learned Standing Counsel appearing on behalf of the Department submitted that the Tribunal did not have the power or jurisdiction to restore the appeal once a final order has been passed. To substantiate his submission, the learned Standing Counsel brought to our notice the order passed by the learned Single Judge of this Court in V.Ramakrishna Rao-vs-Commissioner of Customs, Chennai, reported in 2010 SCC Onlline Mad 6371, wherein in pari materia provisions under the Customs Act were considered and the learned Single Judge took a view that the Tribunal does not have the power to restore the appeal which was dismissed by passing a final order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals. 12.The Tribunal is a creature of the Statute. Hence, the Tribunal can act only in exercise of such power and jurisdiction as is conferred under the Central Excise Act. On carefully going through the Act and Rules, we do not find any specific power conferred on the Tribunal to restore the appeals which has been dismissed finally. The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter. 13.Even otherwise on merits, we do not find any justification for the appellant to file a petition for restoration of appeals after the exorbitant delay of nearly 7 years. The amount that was directed to be deposited was not exorbitant and the total amount that is involved in all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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