9911796707
TMI Blog2009 (3) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/2002, dt. 8-8-2002, the applicant was directed to pre-deposit a sum of Rs. 20 lakhs out of the total duty of Rs. 1.01 Crore, as a condition of hearing of their appeal. The said direction was made after taking note of the deposit of Rs. 23 lakhs already made by the applicant. Subsequently, the applicant moved a miscellaneous application for modification of the said stay order. The same was rejected vide Order No. C II/4168-69/WZB/2002, dt. 28-11-02. However, the period to deposit the directed amount was extended by 2-12-02. The said order was challenged by the applicant before Hon ble High Court, Mumbai by way of filing a writ petition. It was disposed off vide Order dt. 17-2-03 and the time to deposit was extended by Hon ble High Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit part amount as a condition of hearing of the appeal in terms of provisions of Section 129E were made in the year 2002. The appellants have also exhausted appellate route by filing a writ petition against the said order before Hon ble High Court, Mumbai, who extended the period to deposit. The deposit does not stand made during such extended period. The consequence of such non-deposit is dismissal of appeal, which stands ordered by the Tribunal in the year 2005 itself. The Hon ble High Court s order has not been set aside by Hon ble Supreme Court and as such has attained finality. To allow the applicant s prayer for restoration of appeal would amount to interference in the Hon ble High Court s order and the Tribunal has no jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal. Similarly, in the case of M/s. Venus Electronics Controls Pvt. Ltd. v. CC, Kandla - 2006 (198) E.L.T. 547 (Tri-Mumbai), it was noticed that the appellants have deposited the entire amount of duty as ordered by the Tribunal. In addition, penalty amount was also paid and there were no outstanding dues against the appellant. It was, in these circumstances, that the Tribunal observed that the statutory right of the appeal should not be made redundant on the ground that the deposits were not made within time. To the similar effect are other decisions relied upon by the appellant. 7. Inasmuch as in the present case, the directions were made in 2002 to deposit part amount, which do not stand fulfilled and complied with by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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