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2014 (1) TMI 1471 - HC - Central ExciseRestoration of appeal - Tribunal directed the respondent herein to make deposit of ₹ 4,00,000 within a period of 8 weeks and report compliance on 6th May, 2011 - Vide order dated 10th June, 2011 on account of non-compliance of order dated 4th February, 2011, the learned Tribunal dismissed the appeal - The respondent herein subsequently deposited an amount of ₹ 4,00,000 on 12th December, 2012 and filed an application for restoration of appeal purportedly under Rule 20 of the CESTAT (Procedure) Rules, 1982 - Tribunal vide order dated 15th April, 2013 allowed the application - Held that:- From the perusal of the rules, it can thus be revealed that though Rule 20 permits dismissal of an appeal on account of non-appearance of the appellant, proviso thereto enables the learned Tribunal to restore the appeal on the assessee making out a sufficient cause for his non-appearance when the appeal was dismissed. It can further be seen that apart from that, Rule 41 enables the Tribunal to make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. It can thus clearly be seen that under Rule 41, the learned Tribunal has ample powers which can be used to prevent the abuse of its process or to secure the ends of justice. Under Rule 41 the CESTAT has wide powers to prevent abuse of its process and to secure the ends of justice. As such, though the application was filed under Rule 20, it will have to be held that jurisdiction exercised by the learned Tribunal was under Rule 41 of the said Rules - in the absence of any provision in the Act or Rules specifically prohibiting restoration of appeal dismissed on the ground of non-deposit of penalty, the learned Tribunal has a power and jurisdiction to recall its order, if ends of justice require such course of action - Decided against Revenue.
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