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2018 (12) TMI 1292 - HC - Central ExciseRestoration of appeal - appeal was dismissed for non-deposit of the statutory amount - Section 35F of the Central Excise Act, 1944 r/w Section 83 of the Act - Held that:- Where an appeal is dismissed for non-deposit and such deposit if made within a reasonable time of dismissal then, the appellate authority should exercise its inherent power to recall the order of dismissal and hear the petitioner's application on merits. This is a procedural review and not a review on merits of the case - Therefore, even in the absence of such power of recall being provided in the statute, every quasi judcial authority has inherent powers to exercise this power of recall in its inherent jurisdiction in the interest of justice. The appeal of the petitioner is restored to the file of respondent no.2 – Commissioner (Appeals).
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