NEELAM STEELS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) We have heard learned counsel for the appellant and Sri Rajesh Singh Chauhan for the Revenue. This appeal under Section 35G of Central Excise Act, 1944 has been filed by the appellant against an order dated 26-3-2014 passed by the Custom, Excise and Service Tax Appellate Tribunal dismissing the application filed by it seeking extension of time to comply with the order for making deposit, which was a condition precedent for entertaining an appeal. When the condition of deposit was not complied, the appeal itself was dismissed vide order dated 16-5-2014. The petitioner challenged the said order by filing a Central Excise Appeal No. 26 of 2014. A Division Bench of this Court vide order dated 19-11-2014, on the request made by learned counsel for the appellant, permitted the said appeal to be withdrawn. After dismissal of the said appeal as withdrawn, the appellant has again approached this Court by filing instant appeal challenging the order dated 16-3-2014 whereby its application seeking extension of time was dismissed.

(2.) Once the final order passed by the Appellate Tribunal dismissing the appeal stands affirmed by dismissal of the appeal by this Court on 19-11-2014, it is not open to the appellant to put to challenge the order passed interregnum proceedings. It is well settled that all orders passed during the pendency of the proceedings stands merged with the final order. In view of above, the appeal is not maintainable and accordingly stands dismissed.