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2017 (2) TMI 945 - HC - Service TaxMaintainability of appeal - pre-deposit - Held that: - the approach as is evident is hypertechnical. Tribunals are meant to render justice. They are not established to shut out parties on hypertechnicalities. Once the technicalities have to take a back seat on such issues and which have larger repercussions, then, the Tribunals would be well advised not to go ahead and insist on compliance with their procedural directions or their interim orders to such an extent as would make it impossible for the appellants to have disposal of their appeals on merits. Even now what we have found is that the Tribunal insists that, pre-deposit as mandated by Section 35F of the Central Excise Act, 1944 is an order prevailing and binds the assessee. It cannot be recalled even when there are subsequent developments. The Tribunal should be aware that just as it has power to impose conditions while passing interlocutory or interim orders, equally there is an inherent and implicit power to modify them in the event the changed circumstances so demand - appeal to be restored.
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