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TMI Blog2004 (1) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : S.S. Kang, Member (J)]. Heard both sides. 2. The appeal, filed by the appellants was dismissed for non-compliance to provisions of Section 35F of the Central Excise Act. Applicants filed this application for restoration of appeal on the ground that now they have deposited the amount as per the Stay Order passed by the Tribunal. 3. We find that the Tribunal, vide St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the Petition filed by the applicants. We find that Hon ble Supreme Court in the case of Kunhayammed v. State of Kerala, 2001 (129) E.L.T. 11 (S.C.) held that when the order passed by the Tribunal is challenged in the Superior Court and the Court confirms the order of the Tribunal in such case, the order passed by the Tribunal merged with the order of Superior Court. The Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Court, Tribunal or the authority below. 5. In view of the fact that the applicants filed a Writ Petition which was dismissed by the Hon ble High Court, hence, the order passed by the Tribunal is merged with the order passed by the Hon ble High Court. Therefore, the Tribunal has no power to entertain the present application. The application is dismissed. - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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