TaxTMI 
TaxTMI 
2017 (7) TMI 585
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....d pertains to the order in M/88773-88785/16/CB pronounced on 27^th July 2016 in the matter of Mrs. Parimala Singh and others. Vide the said order, appeal no. C/790/06, C/794/06, C/791/06, C/793/06, C/79506 and C/787/06 were restored besides lifting the attachment of properties of Smt Parimala Singh, one of the appellants, upon payment of specified costs. 2. A brief background will be useful in appreciating the contentions in the present application. Against three orders-in-original no.CC(MKG)/06/2006 ADJ ACC dated 31^st March 2006, CC (MKG)/05/2006 ADJ ACC dated 29^th March 2006, CC (MKG)/07 /2006 ADJ ACC dated 4^th April 2006 of Commissioner of Customs (Export), Mumbai, separate appeals were filed by each of the five aggrieved by each o....
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....all these facts and circumstances into consideration, the five appeals against the order-in-original dated 29^th March 2006 and 4^th April 2006 as well as the appeal of Mrs. Parimala Singh against order-in-original dated 31^st March 2006, were ordered to be restored by the order supra. The present application is directed against this restoration claiming that there are errors apparent on record. 4. It is the primary submission of Learned Authorised Representative that the entire order be recalled in view of the errors enumerated in the application and, in view of precedents such as the order of the Tribunal in Fortune Marketing Private Ltd (Order no.A/90720-90723/2016 dated 4^th October 2016 - appeal nos. C/85678, 85893, 85896 & 85898/20....
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....the Tribunal to restore any appeal that had been dismissed by it on an earlier occasion. The proposition that the Tribunal is bereft of such authority is attributable to an erroneous reading of the statute. For an executive authority to point the existence of limitations that are not explicitly stated in the statute is an overreach which is not appreciated. 8. In the order of restoration, it has been made adequately clear that it was the compliance with the original order of pre-deposit that led to allowing of those applications. It has been explicitly stated in the order that those appeals which were not in compliance with the order of pre-deposit stood dismissed. There has, therefore, been no dilution of order of pre-deposit or any pre....
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.... with the conditions of pre-deposit. Erasure of that lacuna is a necessary condition for restoration. Other aspects such as delay in seeking restoration must necessarily be weighed against the statutory responsibility devolving on the Tribunal which is that of affording an opportunity to appellants to be heard for ascertaining their grievance against orders passed by Commissioners, as adjudicating or appellate authorities, and the balance of justice tilt in favour of being heard. This Tribunal is not an instrument for collection of taxes/duties but has been established to ensure that the processes and procedures adopted by authorities vested with the power to collect tax is proper and consistent with the statute that has clothed them with s....