https://www.taxtmi.com/caselaws?id=206197 Non-compliance with the mandatory pre-deposit condition under Section 129-E of the Customs Act prevents an appeal from being entertained, subject only to any granted waiver. Where the Tribunal had already allowed only partial waiver and the balance deposit was not made, rejection of the appeals attained finality and no subsisting appeal remained for revival. Section 129-B(2) applies only to rectification of mistakes apparent from the record in orders passed under Section 129-B(1), and cannot be used to recall orders rejecting appeals for statutory non-compliance. Rule 41 also cannot be invoked to nullify a final rejection order or confer a power of recall once finality has attached. en-us Thu, 16 Dec 2010 00:00:00 +0530 Mon, 02 Apr 2012 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206197 Non-compliance with the mandatory pre-deposit condition under Section 129-E of the Customs Act prevents an appeal from being entertained, subject only to any granted waiver. Where the Tribunal had already allowed only partial waiver and the balance deposit was not made, rejection of the appeals attained finality and no subsisting appeal remained for revival. Section 129-B(2) applies only to rectification of mistakes apparent from the record in orders passed under Section 129-B(1), and cannot be used to recall orders rejecting appeals for statutory non-compliance. Rule 41 also cannot be invoked to nullify a final rejection order or confer a power of recall once finality has attached. Case-Laws Customs Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206197