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2018 (8) TMI 1998 - AT - Central ExciseRestoration of appeal - failure to make payment of pre-deposit - non-compliance of Section 35F of the Central Excise Act, 1944 - HELD THAT:- As the main party failed to make pre-deposit as directed by this Tribunal or by the Hon’ble Apex Court, the appeal for the applicants were dismissed by this Tribunal. In fact, the stay order for waiver of pre-deposit and directions to make pre-deposit were against the main applicant i.e. M/s. Pelican Tobacco Co. Ltd. and on the compliance by M/s. Pelican Tobacco Co. Ltd. the applicant could have enjoyed the waiver of pre-deposit but as M/s. Pelican Tobacco Co. Ltd. could not make pre-deposit, in that circumstance, the applicants should not suffer, therefore, as the applications for stay of the appellants have not been decided on merits by this Tribunal. The order of dismissal of their appeal for non-compliance of provisions of Section 35F of Central Excise Act, 1944 are recalled and the appeals are restored to their original no. with the direction to the registry - the applications for restoration of appeal are allowed.
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