MESSRS PRIYA DYERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD these appeals for final disposal. Both these appeals involve similar questions. The issues pertain to refusal of the Tribunal to restore the tax appeals of the present appellants by the impugned common order dated September 25, 2012. The brief facts are as under:

(2.) HAVING heard the learned counsel for the parties, we are of the opinion that when the appellants have already made the pre -deposit as insisted upon by the Tribunal on appropriate conditions, their appeals should be heard on merits. We are conscious that the Delhi High Court in the case of Commissioner of Customs v. Lindt Exports reported in : [2012] 17 GSTR 203 (Del.) : [2012] 278 ELT 587 (Del.), has taken a view that the Tribunal would be rendered functus officio upon the High Court dismissing the appeal and, therefore, any application for restoration before the Tribunal would not be maintainable. In such case, we notice that after the High Court dismissed the appeal upholding the order of the Tribunal, the pre -deposit was made four years later.

(3.) IN the case of Scan Computer Consultancy v. Union of India reported in : [2006] 204 ELT 43 (Guj.), the Division Bench of this court made the following observations: