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2016 (7) TMI 723 - HC - Central ExciseRestoration of appeal - appeal was dismissed in absence of fulfilling the condition to pre-deposit under section 35-F of the Act - Held that:- During pendency of the present appeal, appellant deposited entire amount of ₹ 5.50 lac towards pre-deposit, as stated by learned counsel for appellant. In view of aforesaid, we find that if the appellant has complied with the condition of pre-deposit though with delay in given circumstances, appeal needs to be restored. In the background aforesaid, impugned order is set aside and if appellant has already deposited the amount of ₹ 5.50 lac, the Tribunal is directed to hear and decide the appeal on merit after its restoration.
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