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2018 (4) TMI 1164 - HC - Central ExciseMaintainability of appeal - Non-compliance of pre-deposit - Whether in the facts and circumstances of the case, an order of the Commissioner (Appeals) dismissing an appeal for non-compliance of pre-deposit order is an appealable order in terms of Section 86 of the Finance Act, 1994? Held that: - Material on record discloses that the appeal preferred by the appellant was taken up for final disposal by CESTAT on 09.02.2017. On the said date, due to ill health of the appellant's counsel, who has his office in Coimbatore, he was incapable of appearing on the day of hearing and hence, the appellant was unable to advance their arguments before the CESTAT, and hence CESTAT passed an ex-parte order in Final Order No.40196/2017 dated 09.02.2017, wherein the appeal preferred by the appellant was dismissed as not maintainable on the ground that the first appellate authority had not considered the matter on merits. On the basis of instructions in C.No.I/10/12/2018-LG dated 27.03.2018, the department have instructed that the matter can be remitted back to the Tribunal. Matter is remitted to the Tribunal for consideration on merits.
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