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TMI Blog2018 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court. That reached to its finality due to dismissal of Revenue's appeal on 25/10/2017 in civil appeal No.21552 of 2017. Therefore, it cannot be presumed that while dismissing the appeal of Fortune Marketing different reasoning was available to Supreme Court for a different conclusion. That does not help the appellant to come to Tribunal when it was not a party to Supertron Electronics Pvt Ltd case and its appeal was dismissed as withdrawn by the Supreme Court along with fortune Marketing - Call on 12th December 2017. - C/ROM-92218/2017 IN C/85678/2015 - I/170/2017 - Dated:- 6-12-2017 - Dr. D N Panda, Judicial Member And Shri C J Mathew, Technical Member Shri T Vishwanathan, Advocate for the applicant Shri Hitesh Shah, Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A (ROM). Judicial discipline bars entertainment of the present MA ROM which would otherwise be deleterious to judicial discipline when the civil appeal itself was on the self same cause what is in the present MA(ROM). Therefore the remedy sought to be availed after the dismissal of the civil appeal, through the present MA(ROM) is not permitted. This bench should note that the cause which was lost before the apex Court is not revivable by a lower court in derogation of judicial discipline. This is the sum and substance of the entire argument of the learned AR. 3. Learned AR further relies on the decision of the Apex Court in the case of Steel Authority of India Limited v. Designated Authority, Directorate General of Anti-Dumping Allie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice occasioning a failure of justice. The appellant having lost its substantial case without the substantial question of law being entertained in its appeal before the Apex Court, it has no further remedy in Tribunal. 4. Lear AR submits that when Section 100 of CPC, 1908 is applicable to appeal under section 130E of the Customs Act, 1962 no limitation appears therein. Therefore statutory appeal should undergo a process of test in terms of the above principles of law laid down in para 19 of the judgment in the case of Steel Authority of India Ltd (supra). 5. Following the law laid down in Steel Authority of India Ltd (supra) it is the submission of the Revenue that the appellant was heard analogous by Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the apex Court and on perusal of the relevant material, finding recorded by the Tribunal as on dated 05/06/2013 of Ministry of Communication and Information Technology, Hon ble Court did not interfere with the findings of Tribunal. On such count only admission of civil appeal of Revenue was refused and that was accordingly dismissed. 7. It is submitted by the learned AR, that following the ruling of the apex Court in terms of para 19 of Steel Authority of India Ltd (supra), that substantial question of law having been dealt in the case of Fortune Marketing in civil appeal (D) No.42407 of 2016, the apex Court, on hearing the Counsels for the appellant and perusing the relevant materials on record, dismissed the civil appeal. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contended on behalf of the appellant that the apex Court was aware of the order passed in Fortune Marketing on the same day when present appellant Ingram Micro India Pvt Ltd withdrew its appeal. Therefore, it cannot be said that the civil appeal was withdrawn without the knowledge of dismissal of appeal of Fortune Marketing. Similarly, while the case of the Supertron Electronics Pvt Ltd was heard on 01/08/2017, the Court has recorded a ruling on the application filed by Revenue appellant praying for filing additional documents and place that on record stating that there was a misstatement on the art of the appellant-Revenue as to non-disclosure of the facts relating to the dismissal of Civil Appeal of Fortune Marketing Pvt Ltd. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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