TMI Blog2014 (4) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders and directions so passed by the First Appellate Court in Appeal No. ST/1374/2006-07 - If the deposit is made the Appellate Court shall restore the appeal to its file - The appeal is disposed of accordingly - Matter remitted back to First Appellate Court - Decided partly in favour of assessee. - Civil Appeal No. 188 of 2014 (Arising out of SLP(C) No. 38783 of 2013), Civil Appeal No. 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f pre-deposit. 3. The Appellate Court vide its order dated 14.03.2007, while considering the application filed along with the appeal, had directed the assessee to deposit 25% of the tax demand as pre condition for entertainment of the appeal on merits and later, vide order dated 29.06.2007 has dismissed the appeal in limine on account of default. 4. Aggrieved by the order so passed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deposit, as directed by the Appellate Court, is made within the aforesaid time, the Appellate Court shall restore the appeal to its file and decide the same on merits, without any reference to the period of limitation. 8. The appeal is disposed of accordingly. 9. All the contentions of both the parties are left open. Ordered accordingly. SLP(C) No.38785 OF 2013: Leave granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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