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TMI Blog2017 (9) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit when there was a specific direction prescribing the time limit. If 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 ten years and file an application before the Tribunal for restoration of appeal along with condonation in making pre-deposit, there will be no finality to litigations - the applicant has cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944, vide Final Order No 40728/2015 dated 30.06.2015. It is submitted by the Ld. Counsel, Shri M.N. Bharnthi, that now the applicant has complied with the directions of the Tribunal and deposited ₹ 12,00,000/- on 11.03.2016. He submitted that they could not make pre-deposit within the time prescribed by the Tribunal and pleaded to condone the delay of 253 days in making pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the only remedy available to them is to approach the Hon'ble High Court. He submitted that the application cannot be entertained. 4. We have heard the submission made by both sides. 5. On perusal of the bare facts of the case, we find that the appellant has made the deposit of. ₹ 12, lakhs as per direction of the Tribunal under Section 35F of the Central Excise Act, 1944, only aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit. If 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 ten years and file an application before the Tribunal for restoration of appeal along with condonation in making pre-deposit, there will be no finality to litigations. In such circumstances, the provisions under Section 35F of the Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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