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2015 (8) TMI 1230 - HC - Central ExciseWaiver of pre deposit - appellant has not referred the dispute to a Committee of Disputes which was constituted earlier by the Government of India - Held that:- In another appeal of the appellant before us, the Tribunal entertained the application for dispensation and waiver of pre-deposit of duty, interest and penalty and passed an order thereon [2012 (6) TMI 669 - CESTAT, MUMBAI]. - The appeal therefore should not have been dismissed without adjudication. Even if, it was dismissed for want of prosecution on the application of the appellant, the same should have been restored. The restoration application could not have been dismissed by the reasons which are assigned in the impugned order. - impugned order is quashed and set aside and the appeal of the appellant is restored to the file of the Tribunal - Decided in favour of assessee.
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