2012 (4) TMI 93

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.... set aside by the Hon ble High Court of Delhi on 27.09.2011 in Appeal No.CUS AA No.39 - 41/2011. All the questions below involved in those appeals were answered in favour of Revenue.   a) Whether the learned CESTAT has got jurisdiction under the provisions of the Customs Act, 1962 to restore the appeals dismissed by it four years ago, by reviewing its order particularly when the order passed by the CESTAT has merged with the order passed by the High court in Appeal No. CUS A No.15/2007 which has attained finality?   b) Whether impugned order is not-est being passed by the learned CESTAT in exercising its powers under Section 129 of the Customs Act, 1962 especially when the CESTAT has not been conferred with the power of revi....

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....writing :   Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]   (2)The Appellate Tribunal may, at any time within [six months] from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the [Commissioner of Customs] or the other party to the appeal :   Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him ....

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.... ceases. Accordingly, these appeals were not restorable.   3. To the aforesaid submissions, learned Counsel Shri S. Dabas appearing on behalf of the appellants submits that the appellants have been granted leave by Hon ble High Court to move application to Hon ble High Court for restoration of their appeals. Revenue s representative clarifies that there is no observation in the order of the Hon ble High Court in this regard. He relies on the decision of the Apex Court in the case of Advocate General, State of Bihar vs. Madhya Pradesh Khair Industries reported in 1980 AIR 946. His further submission is that entertaining appeal contrary to the order dated 27.9.2011 passed by the Hon ble High Court shall be breach of law.   4. ....