TaxTMI 
TaxTMI 
2018 (4) TMI 1194
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.... the Appellant Shri K. P. Muralidharan, AC (AR) for the Respondent. ORDER The above ROA application is filed by the appellant seeking to restore the appeal which was dismissed vide Final Order No. 50532/2015 dated 11.05.2015 for non-compliance of pre-deposit. 2. The Ld. Counsel, Shri G. Vijaybalan submitted that the Tribunal vide Miscellaneous Order No. 42203/2014 dated....
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....kyron Overseas Industries Ltd. Vs. CCE, Surat 2012 (278) ELT 205 (Tri.-Ahmd.) 3. The Ld. AR, Shri K.P. Muralidharan, AC, opposed the application and submitted that the Tribunal has become functus officio after passing of the order dismissing the appeal for noncompliance of pre-deposit. It is also submitted by him that if the appellants make the pre-deposit at their chosen time, ....
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....eks from the date of order i.e.; 04.12.2014 The case was posted for reporting compliance on 22.01.2015. On such date the appellant had neither complied with pre-deposit nor filed any application requesting further time to comply with the order. Not even part of the amount was deposited. Due to noncompliance of pre-deposit the appeal was dismissed on 11.05.2015. On 22.05.2015 the order was di....
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....it will have to be restored to file as and when the assessees chose to make the deposit. When the Tribunal has directed to make deposit within a prescribed time, the compliance cannot be made at the will and pleasure of the appellant. The Ld. Counsel has relied upon the decision in the case of Classic Builders (Madras) Pvt. Ltd. (supra). The facts of the said case reveal that the appellant therein....