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2019 (1) TMI 372 - HC - Central ExciseRestoration of appeal - appeal was dismissed for non-prosecution - Section 35G of the Central Excise Act, 1944 - substantial question of law - Held that:- Identical issue was considered by the Hon'ble Division Bench of this Court in the case of P.Ganesh, Commercial Director Vs. The Commissioner of Central Excise in CMA No.2055 of 2018 dated 19.09.2018. In the said case also the Tribunal dismissed the appeal for non-prosecution - this appeal is allowed and Substantial Questions of Law framed for consideration are answered in favour of the assessee - the matter is restored to the Tribunal for consideration of the appeal on merits.
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