2024 (4) TMI 1187 - AT - Customs

Classification of imported coal - non-compliance of pre-deposit by the Appellantspower of Tribunal to review its own order - HELD THAT - It is required to decide as to whether non-compliance of pre-deposit by the Appellants would still makes the Tribunal to go into the merits of the case so as to decide whether these appeals can be remanded or not in terms of the Larger Bench decision. It is admitted fact that the Stay Order was passed on 29.10.2014 and the conditions specified therein were not complied with by the Appellant at any point of time till now. From the records, it is seen that even when the Modification Application had come up for hearing on 06.08.2019 no reference whatsoever was made to the Larger Bench decision nor any pleading was made about some of the orders passed by this Tribunal on 26.09.2016 wherein Modification Applications were considered favourably. The Appellant had the opportunity to file Misc Petitions against the rejection of their Modification Applications which was not taken by them. Therefore as on date the Stay Order passed by this Tribunal on 29.10.2014 and Misc Order passed on 06.08.2019 have reached finality. The Tribunal has no power to review it own Stay Order and the Modification Orders passed on 06.08.2019, particularly in view of the fact that no further Misc Petitions were filed by the Appellants. Therefore, without going into the merits of the appeals, the Appeals are dismissed only on the sole ground of pre-deposit conditions not being met by the Appellants even after nearly 9 years of passing of Stay Order.

Summary

Issues:
1. Classification of imported coal.
2. Non-compliance with pre-deposit conditions.
3. Tribunal's power to review its own orders.

Analysis:
1. The judgment deals with the issue of classification of imported coal. The Appellant's Counsel argued that the matter is covered by a Larger Bench decision of the Tribunal in a specific case. The Counsel also referred to Final Orders of the Tribunal where appeals were remanded to the Adjudicating Authority. However, the Learned Authorized Representative for the Respondent highlighted a previous order by CESTAT, Bangalore, directing the Appellants to pre-deposit the confirmed demand. The Tribunal dismissed the Modification Petitions filed by the Appellants seeking to modify the pre-deposit order, stating that there was no apparent mistake in the previous order.

2. The judgment addresses the non-compliance with pre-deposit conditions by the Appellants. Despite a Stay Order being in place since 2014, the Appellants failed to comply with the pre-deposit conditions. The Tribunal noted that the Appellants did not file any further Miscellaneous Petitions against the rejection of their Modification Applications. As a result, the Stay Order and the subsequent Modification Order were deemed to have reached finality. The Tribunal emphasized that without meeting the pre-deposit conditions, the Appellants' appeals could not be considered on their merits and were dismissed solely on the ground of non-compliance with pre-deposit requirements.

3. Regarding the Tribunal's power to review its own orders, the judgment clarified that once an order is passed, the Tribunal is functus officio, and any modification is only possible in case of an apparent mistake on the face of the record. Since the Modification Petitions did not demonstrate any such mistake, the Tribunal held that it could not review its Stay Order or the Modification Orders. Additionally, the Tribunal highlighted that without the filing of further Misc Petitions by the Appellants, the Tribunal had no authority to reconsider the pre-deposit conditions. Consequently, the Appeals were dismissed without delving into the merits due to the Appellants' failure to comply with the pre-deposit requirements over nearly nine years.

This judgment underscores the significance of compliance with pre-deposit conditions, the finality of Tribunal orders in the absence of further petitions, and the limitations on the Tribunal's power to review its own decisions.