Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1241 - HC - Central ExciseRestoration of appeal - appeal was dismissed for noncompliance of pre-deposit order under Section 35F of the Central Excise Act, 1944 and Section 86 of the Finance Act - Held that:- The substantial questions of law raised in this appeal has been considered by the Hon'ble Division Bench of this Court in the case of Classic Builders (Madras) Pvt. Ltd. Vs. CESTAT, Chennai [2016 (4) TMI 687 - MADRAS HIGH COURT] and the substantial questions of law were answered in favour of the assessee - it was held in the case that Even if no pre-deposit is made, the appeal may not be heard, but the dismissal of the appeal for non-compliance of pre-deposit does not permit the appellate authority to refuse to restore the appeal upon compliance being shown. This appeal is allowed and the order passed by the Tribunal is set aside and the appeal is restored to the file of the Tribunal and to be heard and decided on merits.
|