TaxTMI 
TaxTMI 
2000 (5) TMI 801
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.... towards penalty amount out of the total penalty amount of Rs. 7.5 lacs imposed on each applicant as pre-condition of hearing of the appellants' appeal. After passing of the said order the applicants forwarded two miscellaneous applications which were also disposed by the Tribunal vide its order Nos. M-710-711, dated 22-9-1999 but in the interest of justice the period to deposit was extended upto 15-11-1999. However instead of complying with the said order, the applicants moved another application for modification of the order. The said modification application was taken up for disposal vide the above referred order dated 21-12-1999. After rejecting the request of the appellants, the appeals were also dismissed for non-compliance of provisi....
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....have been disposed of after hearing the appeals on merits. It is made clear that the appellants' right to file the appeal and pursue the same before Tribunal is subject to the condition of pre-deposit under Section 129E of the Customs Act and they were required to cross the above obstacle under the law before their appeals could be disposed of on merits. This having not been done by them, we do not find any justifiable reason for restoring the appeals. 3. At this stage we also observe that the Hon'ble Gujarat High Court reported in 1995 (77) E.L.T. 803 (Guj.) in the case of Hussein Haji Harun v. U.O.I. holding that the appeal dismissed for non-compliance can be restored inasmuch as the Tribunal has an inherent power. There cannot be a....