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2014 (11) TMI 424 - HC - Central ExciseRestoration of appeal - Appeal dismissed for non compliance with pre deposit order - Benefit of exemption - Bogus receipts - Evasion of payment of duty - abetting the accounting of bogus receipts - Held that:- Appellant in this case has complied with the direction of this Court. The delay in filing this appeal and the payment of pre-deposit has already been condoned by this Court by order dated 18.9.2014. Hence, we find that there is enough justification for the appellant to pursue the appeal before the Tribunal, which came to be dismissed on 13.12.2012. Accordingly, we are inclined to allow the appeal setting aside the order passed by the Tribunal dated 13.12.2012 for non-compliance of the order directing pre-deposit - Decided in favour of assessee.
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