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2021 (8) TMI 1273 - HC - CustomsApplication for restoration of appeal - amount towards pre-deposit has already been paid and the money has been realized by the Respondent - waiver of the pre-deposit not required - seeking the matter be heard on merits - HELD THAT - Appellant has made the pre-deposit in accordance with law the appeal deserves to be restored. The order dated 01.10.2019 passed in Customs Appeal No. 50401/2019 (Annexure-A to the memo of this appeal) by the CESTAT is set aside and appeal restored to its original number. A further direction is issued to the learned Tribunal to decide the appeal on merits in accordance with law as expeditiously as possible. Appeal disposed off.
Issues:
Appeal seeking quashing of a miscellaneous order passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and restoration of appeal dismissed for want of prosecution and non-payment of pre-deposit. Analysis: The appellant filed an appeal seeking to quash a miscellaneous order dated 01.10.2019 passed by CESTAT, which dismissed the application for restoration of appeal against the final order dated 11.02.2019. The facts of the case reveal that a Show Cause Notice was issued to the Appellant on 14.03.2013, resulting in an order-in-original dated 31.12.2013 confirming the demanded Customs Duty and imposing a penalty. The appeal against this order was initially challenged before CESTAT, which remanded the matter back for fresh adjudication. Subsequently, a fresh order-in-original was passed on 07.06.2018, leading to the filing of a Customs Appeal No.C/50401/2019, which was dismissed on 11.02.2019. An application for restoration was filed, and despite making a pre-deposit of ?1,50,000, the application was dismissed on 01.10.2019 by the Tribunal. The learned counsel for the Appellant argued that since the pre-deposit amount has been paid and realized by the Respondent, there is no request for a waiver at this stage. The counsel for the Respondent confirmed the realization of the pre-deposit and had no objection to the appeal being restored. Considering the payment made by the Appellant, the Court quashed the order dated 01.10.2019 and restored Customs Appeal No. 50401/2019 to its original number. A direction was issued to the Tribunal to decide the appeal on merits expeditiously, emphasizing that the Court has not expressed any opinion on the case's merits, and the Tribunal should decide the appeal impartially. In conclusion, the Court allowed the appeal, emphasizing the importance of adherence to legal procedures and directing the Tribunal to proceed with the appeal on its merits without influence from the Court's observations. The judgment highlights the significance of compliance with legal requirements and the need for expeditious resolution of appeals in accordance with the law.
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