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TMI Blog2024 (9) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ctus officio after the dismissal of the appeals. In the instant case, within one week of the dismissal of the appeals, the appellants have complied with the earlier orders and pre-deposited the respective amounts. Therefore, in view of the Judgments cited by the learned counsel for the appellants, the appeals are liable to be allowed. Appeal allowed. - Honourable Mr. Justice P. Velmurugan And Honourable Mr. Justice K.K. Ramakrishnan For the Appellant : Mr. R. Parthiban For the Respondent : Mr. R. Nandakumar Senior Counsel COMMON JUDGMENT P. VELMURUGAN, J. The Customs, Excise and Service Tax Appellate Tribunal vide the Miscellaneous Order Nos.40859 to 40862 of 2015 dated 02.06.2015 directed the appellants and two others to pre-deposit cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Madras) Pvt. Ltd., vs. CESTAT, Chennai reported in 2016 (42) S.T.R. 668 (Mad.) (ii) Yes Yes Hi-Tech Promoters India Pvt. Ltd., vs. C.C.E. S.T., Salem reported in 2019 (366) E.L.T. 410 (Mad.) 4. The learned standing counsel appearing for the respondent would submit that once the appeal is dismissed, the authority becomes functus officio . The Appellate Tribunal has no authority to restore the appeal. Therefore, the Tribunal rightly dismissed the applications for restoration of appeals. He placed reliance on the Division Bench Judgment of this Court in M/s.Kali Aerated Water Works vs. 1.The Customs Excise and Service Tax and another [C.M.A.(MD)Nos.807 to 809 of 2015 dated 09.11.2022] in support of his contention. 5. Admittedly, in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned standing counsel for the respondent, subsequent to the dismissal of the appeal, after seven years, even without making any payment, the appellant filed an application for restoration of appeal. In that case, the pre-condition order was not complied with and the appellant has not also approached the Court within a reasonable time. Therefore, the Division Bench dismissed the appeal stating that the Tribunal has became functus officio . Hence, the Judgment cited by the learned standing counsel for the respondent is not applicable to the facts of the present case. 8. In the instant case, within one week of the dismissal of the appeals, the appellants have complied with the earlier orders and pre-deposited the respective amounts. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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