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2016 (2) TMI 530 - HC - Central ExciseRestoration of appeal - Counsel pointed out that Advocate of the petitioner has remained absent and the petitioner was not aware about dismissal of the appeal. In any case, the appeal was dismissed for not being able to fulfill the pre-deposit requirement, which the petitioner is prepared to do now. - Held that:- When the question is only of pre-deposit not having been made and the appeal having been dismissed without consideration on merits, Courts have taken somewhat liberal stand in allowing the party to pursue the appeal by fulfilling such requirement even after substantial time-gap. Orders of this Court and the Supreme Court are not necessary to be cited. In view of the facts on record, the Tax Appeal of the petitioner would be restored before the CESTAT on the condition that the petitioner fulfills the pre-deposit requirement.
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