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2016 (5) TMI 179 - ALLAHABAD HIGH COURT

2016 (5) TMI 179 - ALLAHABAD HIGH COURT - 2016 (332) E.L.T. 85 (All.) - Seeking direction for deposit to be treated as regularised so that the appeal may be heard by the Tribunal which stands deferred on account of such default - Held that:- in view of sub-section (9) of Section 35G of the Central Excise Act, 1944 and the decision of Calcutta High Court in the case of Golab Chand v. Bahuria Ram Murat Koer, it is found that substantial compliance by the appellant of this courtís orders and conseq .....

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n for the respondent-Department. 2. This appeal was finally disposed of on 3-10-2013 [2013 (32) S.T.R. 699 (All.)] holding that the appeal preferred by the appellant before the Tribunal would be restored and heard on merits provided the appellant deposits a sum of ₹ 29 lacs within the time stipulated therein. 3. This modification application has been filed with a prayer that the amount could not be deposited exactly within the time frame fixed by the court on 3-10-2013, but the s .....

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that the said deposit may be directed to be treated as regularised so that the appeal may be heard by the Tribunal which stands deferred on account of such default. 7. Learned counsel for the appellant has invited the attention of the court to sub-section (9) of Section 35G of the Central Excise Act, 1944 to contend that the powers of such modification would be available keeping in view the said provision which is extracted hereinunder :- (9) Save as otherwise provided in this Act, the .....

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