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2012 (8) TMI 292 - PUNJAB AND HARYANA HIGH COURTDismissal of appeal on account of non-deposit of - Held that:- As during the period in question, the petitioner sold scrap involving duty to M/s VAL - the appeal filed by the petitioner cannot be dismissed for want of pre-deposit by M/s VAL Ltd - as once the Tribunal had waived the condition of pre-deposit of penalty in the case of the petitioner the Tribunal was not justified in passing order on miscellaneous application directing the petitioner to deposit the penalty amount imposed on them by reviewing its earlier order.
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