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2018 (9) TMI 578 - CESTAT NEW DELHIRestoration of appeal - appeal was dismissed for non-making of pre-deposit - the appellant have deposited ₹ 8 lakhs by WCL by Challan dated 6.2.2018 - Held that:- There has been error apparent on record in dismissing the appeal of the appellant for want of pre-deposit whereas there was sufficient amount already paid on behalf of the appellant by WCL, which the Revenue had undertaken to adjust. But somehow this material fact was not placed before this Tribunal and resulted in dismissal of the appeal although the relevant documents was on record. There has been miscarriage of justice in dismissing the appeal of the appellant in spite of their being sufficient pre-deposit of tax - we re-call our earlier order of dismissal of the appeal and also modify our earlier stay order demanding pre-deposit from the appellant and accordingly, we hold that there is sufficient pre-deposit for admission of the appeal - appeal restored.
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