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2013 (10) TMI 53 - DELHI HIGH COURTTerms of Pre-deposit – Third Party Failure - Whether the appeal before the CESTAT u/s 35E of the Central Excise Act could have been dismissed as a consequence of third party’s failure to comply with the terms of pre-deposit – Held that:- The Tribunal stated that subject to such compliance the present appellants’ applications were granted and they were not required to deposit any amount - However, the Tribunal did not visualize a situation where there was either non-payment which was directed by it or partial payment - The Tribunal at least ought to have heard the appellants and considered their individual circumstances and further ought to have entertained their applications for restoration of the appeals - This is more so in view of the fact that the original order did not cast the liability to the extent of 15 crores on the appellants either collectively or individually - The Tribunal should restore the appeals and the applications of the appellants to be decided on merits – Decided in favour of Petitioner.
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