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of <h1>Delhi High Court Affirms CESTAT Lacks Jurisdiction to Restore Dismissed Appeals After Order Merges with Court Decision.</h1> The High Court of Delhi ruled in favor of the Revenue Department, affirming that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) lacks jurisdiction to restore appeals dismissed four years prior, as its order had merged with a subsequent High Court order, rendering the Tribunal functus officio. This decision arose from a case where CESTAT dismissed appeals due to non-payment of a required pre-deposit by M/s Lindt Exports. The Tribunal's dismissal was upheld by the High Court, and the Tribunal was deemed unable to entertain restoration applications once its order attained finality.
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