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2014 (2) TMI 47 - CESTAT KOLKATARestoration of appeal - Appeal dismissed for non compliance of pre deposit order - Held that:- on the earlier occasion, the appeal was dismissed as non-maintainable. During the course of hearing before this Tribunal, the interim order was placed and it was taken as a final order, accordingly, the appeal was dismissed under the impression that the same was filed against the interim order. However, as has been pointed out by the ld. Advocate that the appeal is filed against the final order dismissing their appeal by the ld. Commissioner (Appeals) on the ground on non-compliance with the direction of pre-deposit of Rs.3.00 lakhs issued under interim order No. 161/ST/Kol/2011 dated 21.12.2011. In these circumstances, the order dismissing their appeal by this Tribunal on 27.08.2012 as not maintainable, is recalled and the appeal is restored to its original number - Appeal restored.
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