2022 (11) TMI 795

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....e orders passed by the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) dismissing the applications filed by the appellant to restore the appeals, which were dismissed through the final order dated 09.08.2007 for non-compliance of the pre-deposit of duty within the period stipulated by the Tribunal. 2.The appellant filed appeals before the CESTAT challenging the order passed by the Commissioner of Central Excise (Appeals) Madurai. While filing these appeals, applications were filed seeking for dispensing with pre-deposit of the duty amount. These applications were taken up by the Tribunal and an order was passed on 03.05.2007 to the effect that the appellant has to make predeposit of the duty amounts of Rs.2,64,026/-, Rs.2,24,766....

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.... of the Hon'ble Supreme Court, the appellant can succeed in all the appeals. 8.Per contra, the learned Standing Counsel appearing on behalf of the Department submitted that the Tribunal did not have the power or jurisdiction to restore the appeal once a final order has been passed. To substantiate his submission, the learned Standing Counsel brought to our notice the order passed by the learned Single Judge of this Court in V.Ramakrishna Rao-vs-Commissioner of Customs, Chennai, reported in 2010 SCC Onlline Mad 6371, wherein in pari materia provisions under the Customs Act were considered and the learned Single Judge took a view that the Tribunal does not have the power to restore the appeal which was dismissed by passing a final order.....