2024 (9) TMI 1042

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....an For the Appellant : Mr. R. Parthiban For the Respondent : Mr. R. Nandakumar Senior Counsel COMMON JUDGMENT P. VELMURUGAN, J. The Customs, Excise and Service Tax Appellate Tribunal vide the Miscellaneous Order Nos.40859 to 40862 of 2015 dated 02.06.2015 directed the appellants and two others to pre-deposit certain amounts towards penalty. Since the appellants and two others did not deposit ....

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...., the appellants have immediately made the payments on 02.09.2015 itself. However, the Appellate Tribunal dismissed the applications for restoration stating that after the dismissal of the appeals, the Appellate Tribunal has become functus officio. He placed reliance of the following two Division Bench Judgments of this Court in support of his contention that there is no prohibition to entertain t....

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....ted Water Works vs. 1.The Customs Excise and Service Tax and another [C.M.A.(MD)Nos.807 to 809 of 2015 dated 09.11.2022] in support of his contention. 5. Admittedly, in this case, on 27.08.2015, the appeals were dismissed. Subsequently, the appellants pre-deposited the amount within a week i.e., on 02.09.2015 and filed applications to restore the appeals. However, the Appellate Tribunal dismissed....

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.... 8. For the aforementioned reasons, this appeal is allowed and the order passed by the Tribunal is set aside and the appeal is restored to the file of the Tribunal and to be heard and decided on merits. Accordingly, the substantial questions of law raised in this appal are answered in favour of the assessee. No costs. Consequently, the connected Miscellaneous Petition is closed." 7. The above J....