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TMI Blog2022 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... redeposit of the duty amount - Admittedly, the condition imposed by the Tribunal was not complied with and hence, a final order was passed by the Tribunal on 09.08.2007 dismissing the appeals. The Tribunal is a creature of the Statute. Hence, the Tribunal can act only in exercise of such power and jurisdiction as is conferred under the Central Excise Act. On carefully going through the Act and Rules, there are no specific power conferred on the Tribunal to restore the appeals which has been dismissed finally. The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no justification for the appellant to file a petition for restoration of appeals after the exor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty amounts of Rs.2,64,026/-, Rs.2,24,766/- and Rs.2,03,616/- respectively, within a period of eight weeks and report compliance on 10.07.2007. 3.The above amounts that were fixed by the Tribunal were not deposited and consequently, a final order came to be passed on 09.08.2007 dismissing the appeals. 4.After 7 years, applications came to be filed in all the appeals seeking for restoring the appeals, which were dismissed on 09.08.2007 on the ground that the non-compliance of the condition imposed by the Tribunal was not intentional and that the amounts have subsequently been deposited. 5.The Tribunal, on considering the contentions raised on both sides, came to a conclusion that there is absolutely no merit in the applications f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power to restore the appeal which was dismissed by passing a final order. 9.The learned Standing Counsel further submitted that even on the merits of the case, the final order was passed in the year 2007 and the restoration applications were filed only in the year 2014 and there was absolutely no justification for filing restoration applications after such a long lapse of time. Therefore, it was contended that the Tribunal was perfectly right in dismissing the applications. The learned Standing Counsel concluded his arguments by submitting that no substantial question of law is involved in the present case. Hence, pleaded for dismissal of all these appeals. 10.We have carefully considered the submissions made on either side and perus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to be deposited was not exorbitant and the total amount that is involved in all the three appeals put together did not even exceed Rs.7 lakhs. Hence, seeking for restoration of appeals after 7 years without any justification, only calls for a dismissal. 14.The appeals that have been filed before this Court can be maintained only if substantial question of law is involved. There is no question of law much less substantial question of law to be answered in these appeals and what was canvassed before this Court revolves only around facts of the case. It is yet another ground as to why we do not find any merits in these appeals. 15.In view of the above discussion, all the appeals stand dismissed. No costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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