2015 (10) TMI 697 - HC - Central Excise

Denial of extension of time to make the pre deposit - Held that - Once the final order passed by the Appellate Tribunal dismissing the appeal stands affirmed by dismissal of the appeal by this Court on 19-11-2014, it is not open to the appellant to put to challenge the order passed interregnum proceedings. It is well settled that all orders passed during the pendency of the proceedings stands merged with the final order. - appeal is not maintainable - Decided against assessee.

Summary

Issues:
- Appeal under Section 35G of Central Excise Act, 1944 against order dismissing application for time extension to comply with deposit condition for appeal.
- Challenge to the order dismissing the application for time extension.
- Legal principle of finality of orders passed during proceedings.

Analysis:

1. The appeal before the Allahabad High Court was filed under Section 35G of the Central Excise Act, 1944, challenging an order passed by the Custom, Excise and Service Tax Appellate Tribunal. The appellant sought an extension of time to comply with the deposit condition necessary for entertaining the appeal. However, as the appellant failed to make the required deposit, the appeal was dismissed by the Tribunal on 16-5-2014. Subsequently, the appellant filed a Central Excise Appeal No. 26 of 2014, which was withdrawn upon request during the proceedings. The appellant then filed the instant appeal challenging the order dated 16-3-2014, which dismissed its application for time extension.

2. The High Court noted that once the final order of the Appellate Tribunal dismissing the appeal was affirmed by the withdrawal of the appeal by the appellant on 19-11-2014, the appellant could not challenge the interregnum orders passed during the proceedings. The legal principle of finality of orders during proceedings was emphasized, stating that all orders passed during the pendency of the proceedings merge with the final order. Therefore, the High Court held that the appeal was not maintainable and consequently dismissed it.

In conclusion, the High Court upheld the principle of finality of orders passed during legal proceedings, emphasizing that once an appeal is withdrawn after the final order of dismissal by the Tribunal, the appellant cannot challenge interregnum orders. The judgment highlights the importance of complying with procedural requirements, such as deposit conditions, and the consequences of failing to do so in the context of appellate procedures under the Central Excise Act, 1944.