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2016 (7) TMI 293 - AT - Central ExciseRestoration of appeal - appeal was dismissed for non-compliance of pre-deposit order - appellant wants to start manufacturing plywoods in full scale but the respondent would not allow them as duty and penalty are due to them. - it also submitted that appellant has a very good case on merits and there is every chance of succeeding in the appeal. - fter considering the submissions of both the parties and after going through the judgments cited above and also keeping in view the peculiar facts and circumstances of the present case, we are of the considered opinion that in the interest of justice, this application needs to be allowed and we allow the application subject to the payment of cost of ₹ 25,000/- to the respondent and further we direct the appellant to comply with the direction of predeposit of ₹ 30,00,000/-within a period of four weeks from the date of receipt of certified copy of this order. - Appeal to be restored subject to above conditions.
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