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TMI Blog2017 (8) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit - Once the appeal has been dismissed for non-compliance, the Tribunal becomes functus officio. The case record shows that there was inordinate delay of 726 days on the part of the applicant to comply with the direction to make pre-deposit. The deposit made now by appellant does not have the character of a 'pre-deposit' as it is a deposit made not during pendency of appeal, but after d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Final Order No.40856/2014 dated 27.11.2014. It is submitted by the Ld. Counsel, Shri M.N. Bharathi, that now the applicant has complied with the directions of the Tribunal and deposited ₹ 2,00,000/- on 23.09.2016. He submitted that appellant could not make pre-deposit within the time prescribed by the Tribunal and pleaded to condone the delay of 726 days in making pre-deposit. That appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to approach the Hon'ble High Court. He also adverted to the facts of the case and submitted that against the very same order, the department has filed appeal before the Commissioner (Appeals) and the said appeal was allowed in favour of Revenue. That in any case, the application for restoration of appeal cannot be entertained. 4. We have heard the submission made by both sides. 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. AR, the Tribunal becomes functus officio. The applicant/assesse cannot choose the time to comply with the direction to make pre-deposit when there was a specific direction prescribing the time limit. If such application for restoration is to be allowed, an assessee whose appeal has been dismissed for non-compliance of pre-deposit can choose to make the pre-deposit even after a period of te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant/counsel could not report the compliance on the date when the Tribunal had dismissed the appeal for non-compliance, the situation would have been different. In this case, the appellant has chosen to make the pre-deposit after dismissal of the appeal and such practice adopted by the appellant cannot be entertained. 6. For the above reasons, we hold that the restoration application is devo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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