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2017 (5) TMI 1009 - CESTAT ALLAHABADRestoration of appeal - Doctrine of merger - failure to make pre-deposit - Held that: - the said Miscellaneous Application is hit by doctrine of merger as the appellant had moved before the Hon'ble Allahabad High Court, and Hon'ble High Court in its final order dated 03/02/2010, have dismissed their appeal for non making of pre-deposit, However the said fact of Detention Memo is a fact prior to dismissal by the Hon'ble Allahabad High Court - appeal not mainatainable - decided against appellant.
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