2017 (9) TMI 88

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....M.N. Bharathi, Advocate For the appellant Shri K.P. Muralidaran, AC (AR), For the respondent ORDER Per: Sulekha Beevi The above application has been filed by the applicant/assessee seeking restoration of appeal. 2. The main appeal was dismissed by the Tribunal for non-compliance of pre-deposit ordered under Section 35F of the Central Excise Act, 1944, vide Final Order No 40728/2015 ....

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....ication No.E/MISC/40005/2017 seeking to condone the delay of 253 days in making the pre-deposit. 3. Against this, Ld. AR, strongly opposes the applications. He argued that after dismissal of appeal by the Tribunal for noncompliance of pre-deposit under Section 35F of the Central Excise Act, 1944, the Tribunal has become functus officio and the only remedy available to them is to approach the Ho....

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....or extension of time for making the pre-deposit. Once the appeal has been dismissed for non-compliance, as rightly argued by the Ld. AR, the Tribunal becomes functus officio. The applicant/assesse cannot choose the time at his own within to comply with the direction to make pre-deposit when there was a specific direction prescribing the time limit. If an assessee whose appeal has been dismissed fo....