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2016 (1) TMI 96 - CESTAT AHMEDABAD

2016 (1) TMI 96 - CESTAT AHMEDABAD - TMI - Restoration of appeal - Appeal dismissed for non prosecution - Pre deposit order not followed - Held that:- As the said pre-deposit was not made their appeals were dismissed for non-compliance without going into the merits of the case. In view of the case laws relied upon by the main applicant and also after the pre-deposit ordered in the other cases, on the same issue a lesser deposit has been ordered by this Bench, the modification application filed b .....

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DER Per H K Thakur These applications have been filed by the applicants for restoration/modification of stay applications dismissed by this Bench for non-prosecution, under Order No. M/1G770-10771/2015 dated 13.04.2015. 2. Shri Rahul Gajera (Advocate) appearing on behalf of the applicants argued that the main appellant M/s. jay Mahalaxmi Electroise was under severe financial difficulties and was not able pre-deposit an amount of ₹ 15 Lakh ordered by this Bench under order No. A/11352-11353 .....

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T 497 (Raj.); to argue that 7.5 % and 10% amount as pre-deposit required to be made as per amended Section 35F of the Central Excise Act, 1944, effective from 06.08.2014, will be applicable for the earlier period also. It was his case that keeping in view the financial difficulties, the modification applications may be restored and suitable deposit may be ordered to be made. 3. On careful consideration of the restoration applications and the case records, we allow the restoration of modification .....

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