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TMI Blog2015 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... ith. The discretion to restore the matter has been exercised judiciously. Since the Appeal of the Appellants before us in the Tribunal has already stood dismissed without adjudication on merits, in the larger interest of justice, we grant a final opportunity to the Assessees/Appellants and if within a period of three months from today the Appellants report compliance of the conditional stay order dated 16th May, 2013 and produce proof before the Tribunal in that regard, the Tribunal shall decide the Appeal of the Assessees, by restoring it to its file, on merits and in accordance with law. - Decided in favor of assessee. - Central Excise Appeal No. 132 of 2014 , Central Excise Appeal No. 170 of 2014 - - - Dated:- 31-8-2015 - S. C. Dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise and Customs reported in 2014 (310) ELT 209 (SC). 5) On the other hand, Mr. Kantharia appearing for the Respondent supports the order of the Tribunal and submits that from a discretionary order of this nature, no substantial question of law will arise. The Appeal of the Appellant/Assessee was dismissed by a self operative order. That self operative order is pursuant to the earlier direction of grant of stay issued on 16th May, 2013. In other words, non compliance with this order and the condition imposed therein results in dismissal of the Appeal without adjudication on merits. This position was accepted throughout by the Appellants, as the said order dated 16th May, 2013 was never questioned by the Assessees/Appellants in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which stood confirmed. 9) The Appellants did not question this order and there is substance in the contention of Mr. Kantharia that it allowed the time to run and come to an end. The entire compliance was never reported and of a condition imposed voluntarily. The acceptance of the condition being not in issue, all that the Appellants did was to take a chance and apply for restoration of the Appeal, which stood dismissed. The restoration application was dealt with by the Bench of the Tribunal and by the impugned order what it did was to extend the time to comply with the conditional stay order dated 16th May, 2013. Even that extension is not availed of and now it is complained that the Appeal is dismissed without adjudication on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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