9911796707
TMI Blog2004 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. His application for recalling Order has been taken on record. 2.Shri N.K. Mishra, learned J.D.R. for the Revenue submits that the Hon ble Supreme Court in the case of Vijay Prakash D. Mehta v. Collector of Customs reported in 1986 (39) E.L.T. 178 (S.C.), has held as follows : ...Section 129E provides a conditional right of appeal in respect of an appeal against the duty demanded or penalty levied. Although the Section does not expressly provide for rejection of the appeal for non-deposit of duty or penalty, yet it makes it obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which, the Appellate Tribunal is fully competent to reject the appeal. Right to appeal is neither an absolute right n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as heard by the Tribunal on 7-5-2004. Vide its Order No. S-184-185/KOL/2004 dated 7-5-2004, this Tribunal had directed the applicant/appellant company to deposit a sum of Rs. 50.00 lakh (Rupees fifty lakh only) within a period of eight weeks from the date of that Order. The applicant/appellant company on this Order went to the Hon ble High Court of Kolkata. The Hon ble High Court by its Order dated 12-7-2004 had set aside the said Tribunal s Order referred to above and directed the Tribunal to re-hear the appeals on merits afresh and pass appropriate Orders with reasons. On the directions of the Hon ble High Court, the matter was reheard in detail by this Tribunal on 2-9-04. 4.After hearing the matter from both sides, this Tribunal passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal has no powers to recall its own Order. The Larger Bench has considered this issue in detail and has come to the conclusion that the Tribunal is a creation of statute and it can exercise only those powers which are conferred under the statute. The Tribunal has no inherent powers as are available with courts established under the Constitution or Codes of Civil Procedure. Since the applicant/appellant company has not deposited the amount as ordered by the Tribunal in its Order dated 2-9-04 and as per the Hon ble Supreme Court s directions contained in the case of Vijay Prakash D. Mehta v. Collector of Customs referred to above, the application to recall the Order of the Tribunal is dismissed. Since the applicant/appellant company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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