- (1.) Heard Mr. Bhatia, learned Counsel appearing for the petitioner and Mr. Ajay Bhanot, learned Counsel appears for the respondents.
(2.) The premises of the petitioner was searched way back in August, 1991 and certain excess quantity of silver was confiscated. He was issued a show cause notice which led to adjudication. He ultimately filed an appeal to the Customs, Excise & Gold (Control) Appellate Tribunal. By an \ passed on 28th April, 1998 as modified vide order dated 7-8-1998, the Tribunal gave time up to 9th September, 1998 to the appellant/petitioner to make a pre- deposit of Rs. 5 lacs. That order, passed under Section 129E of the Customs Act, was carried in a writ petition to the Delhi High Court. The Delhi High Court while dismissing the petition granted time up to April, 1999 to deposit the said amount and an SLP filed before the Supreme Court was withdrawn on 14th July, 1999. As a result thereof, the order of the Tribunal passed earlier became final. The petitioner did not deposit the amount within the time which was available to him, i.e. up to April, 1999. Consequently, his appeal in the Tribunal stood dismissed.
(3.) Now after so many years, the petitioner has filed an application dated 2nd February, 2007 to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi submitting that he has now arranged an amount of Rs. 5 lacs, that this amount be received and the appeal may be consequently restored. This application has been dismissed by the Tribunal by order passed on 15th March, 2007 and therefore this petition.;