2024 (9) TMI 1042

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposit certain amounts towards penalty. Since the appellants and two others did not deposit the amounts, the Appellate Tribunal dismissed the appeals in Appeal Nos.C/41603/2014, C/41604/2014, C/41605/2014 and C/41620/2014 on 27.08.2015 for want of compliance under Section 129 E of the Customs Act, 1962. 2. Subsequently, the appellants have pre-deposited the respective amounts on 02.09.2015 as ordered by the Appellant Tribunal and filed applications to restore the appeal. However, the Appellate Tribunal dismissed those applications on the sole reason that after the dismissal of the appeals, the Appellate Tribunal has become functus officio. Challenging the same, the appellants are before this Court by way of filing the present Civil Misc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 those applications on the ground that the Tribunal has become functus officio after the dismissal of the appeals. 6. It is relevant to extract the paragraph nos.7 and 8 of the Division Bench Judgment relied on by the learned counsel for the appellants in Yes & Yes Hi-Tech Promoters India Pvt. Ltd., vs. C.C.E. & S.T., Salem (cited supra). "7. It is submitted by M/s.Kanthivisalakshi for Mr.S.Yashwanth, leanred counsel for the appellant that the pre-deposit ordered by th....