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2016 (10) TMI 119 - HC - Central ExciseRestoration of appeal - Tribunal dismissed the appeal for non-prosecution and restored it to file on the condition of deposit of ₹ 6 lacs with a direction to dismiss the appeal for non-prosecution or non-compliance of the provisions of section 35F of the Central Excise Act, 1944 - Held that:- in the light of the wording of the provision and when that provision did not empower the tribunal to dismiss the appeal without adjudication on merits that we have set aside the impugned order to the extent it dismisses the appeal without adjudication on merits. If the appellant/assessee before the tribunal now desires that Appeal No. E-841 of 2012 should be heard on merits and in accordance with law, then, it must deposit a sum of ₹ 6 lacs within a period of two weeks from today. If that condition is complied with and compliance is reported, the tribunal shall restore the appeal of the assessee to its file and decide it in accordance with law. In the event this condition is not complied with, the tribunal's order stands and the assessee will not have any opportunity of hearing of the appeal on merits. - Appeal disposed of
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