TaxTMI 
TaxTMI 
2012 (11) TMI 867
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...., for the Appellant. Shri I. Baig, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides duly represented by Shri Bipin Garg, learned Advocate appearing for the applicants and Shri I. Baig, learned SDR appearing for the Revenue in support of the restoration of applications, we find that the Tribunal vide stay order No. 126-132/05-NB-A dated 7-2-05 direct....
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....he directed amount, their appeals were subsequently dismissed for non-compliance vide Final Order Nos. 620-626/05-NB-A, dated 13-5-05. 3. After dismissal of the appeals, neither the appellants deposited the amount in question, nor filed restoration applications at any stage. However, the applications now stand filed on 30-8-10 praying for restoration of the appeals on the ground that an amou....
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.... they deposited the amount of Rs. 25 lakh and as such, their appeals be restored. 6. Countering the arguments, learned SDR submits that BIFR is not an appellate authority over the Tribunal, such directions made by the BIFR are beyond their jurisdiction and power. He submits that the Tribunal is not bound to follow the above direction of the BIFR. In any case, he submits that even the appella....
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....dismissal was not the subject of challenge before BIFR, though same may be one of the factors to be considered by them while passing the order on reference. We also note that the BIFR is not an appellate authority and as such we fully agree with the learned SDR that the direction contained in the said order of BIFR reproduced above were not called for and are beyond their jurisdiction and power. T....