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2018 (4) TMI 944 - AT - Central ExciseRestoration of appeal - compliance with pre-deposit - whether the said circumstances of the case, the appeal can be restored or not? - Held that: - In this case against the order of dismissal of appeal by this Tribunal, the appellant made pre-deposit and came for restoration of appeal as directed by the BIFR. Although the Hon'ble Apex Court in the case of Kisaan Gramodyog Sansthan [2015 (4) TMI 962 - SUPREME COURT] has observed that the order itself that the said order shall not be treated as precedence in any other case but the ratio of the said order is required to be follows by the courts below. The main thrust of the Hon'ble Apex Court is that of the statutory right of the appeal should not be defeated. Thus, as the applicant has complied with the direction of the Tribunal for pre-deposit. In the circumstances merit and statutory right of the appeal should not be defeated for other circumstances. Appeal restored to its original number.
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