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2019 (1) TMI 318 - HC - Central ExciseMaintainability of review application - failure to make pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that:- An order dismissing an appeal on the ground of failure of the appellant to make the pre-deposit is like dismissal of an appeal for non-prosecution. It is never on merits. Like the Court has the power to restore a suit dismissed for non-prosecution, the Court enjoys similar powers to restore such appeals. The tribunal is directed to hear the appeal before it without insisting on any further pre-deposit within six months from the date of communication of this order - application disposed off.
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