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TMI Blog2016 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Mr.S.Murugappan, learned counsel for the appellant. 3. By an Order in Original dated 13.5.2004, the Assistant Commissioner of Customs imposed upon the appellant the differential anti dumping duty of Rs. 2,73,31,320/- holding that the goods imported under certain bills of entry are compact fluorescent lamps with choke. As against the said order, the assessee filed a first appeal before the Commissioner (Appeals). The appeal was dismissed, forcing the appellant to file a further appeal. On the application for waiver of pre-deposit condition, the Tribunal directed the appellant to make a pre-deposit of the entire anti dumping duty. 4. As against the said order, the appellant filed a writ petition. By an order dated 12.11.2009 passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ appeal is dismissed confirming the order dated 12.11.2009 passed by the learned Single Judge in W.P.No.23063 of 2009." 6. Thereafter, the Revenue filed an application before the Tribunal for early hearing of the main appeal. On 2.7.2015, when the application was taken up, the learned counsel for the appellant reported no instructions, but confirmed the failure to comply with the conditional order. Therefore, the Tribunal dismissed the main appeal by an order dated 2.7.2015. It is against the said order that the assessee has come up with the above appeal. 7. The above narration of facts would show that the original conditional order passed by the Tribunal was on 7.9.2009. It stood modified by an order of the learned Judge of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In support of the above contentions, the learned counsel for the appellant relies upon certain decisions. 11. In Assistant Commissioner Vs. Saurashtra Kutch Stock Exchange [(2008) 230 ELT 385 (SC)], on which, reliance is placed by the learned counsel for the appellant, the Supreme Court was concerned with a case where an assessee filed an application for rectification under Section 254(2) of the Act, after the declaration of law in favour of the assessee. It was in such circumstances that the Supreme Court held that once a law is declared by the Supreme Court, it shall be deemed to be the law that was always in force and that therefore, when an application for rectification is filed, the concerned Authority was obliged to correct the err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 260], there was a possibility for the mistake being rectified under Section 35 of the Act in question. Therefore, that is also a case, which is not comparable to the one on hand. 15. The next contention of the learned counsel for the appellant is that even in cases where there is a failure on the part of the assessee to comply with the conditional order, it is not open to the Tribunal to mechanically dismiss the appeal for non compliance. In support of this contention, the learned counsel for the appellant relied upon two decisions, one of the Karnataka High Court and another of the Calcutta High Court. 16. In M.I.Metal Sections P.Ltd. Vs. Collector of Central Excise, Bangalore [(1995) 75 ELT 470], the Karnataka High Court pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vent or fresh materials having been placed after earlier order having been passed." 18. But, with great respect, we do not think that it is possible for the Tribunal to tinker with its earlier order either without an application for modification or without an application for extension of time. Many times, conditional orders are passed as self working orders. It does not mean that a conditional order, passed not as a self working order, will always remain alive to be tinkered with at any point of time, say for instance even nearly after two years. In this case, even assuming that the ratio laid down by the Calcutta High Court is correct, the Tribunal could not have done anything in the light of the fact that the conditional order of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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