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2014 (12) TMI 362 - AT - Central ExciseRectification of mistake - Appeal dismissed for non compliance order - Held that:- While considering the appeal against the final order of the Commissioner (Appeals) dismissing the appeal for failure of pre-deposit the Tribunal shall not adjudicate upon the merits of the appeal and if the order of pre-deposit passed by the Commissioner (Appeals), in the given facts and circumstances, is erroneous, the Tribunal is required to set aside the order of the appellate authority and remit the matter to the Lower Appellate Authority for de-novo consideration, after passing appropriate order as to pre-deposit and while considering appeal against the order of the Commissioner (Appeals) dismissing the appeal for failure of pre-deposit, the Tribunal is authorised to consider the correctness appropriateness of the pre-deposit order passed by the Commissioner (Appeals), the non-compliance whereof resulted in dismissal of the appeal by that authority. - Matter remanded back - Following decision of Girnar Transformers [2014 (2) TMI 1132 - CESTAT NEW DELHI] - Rectification allowed.
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