TMI Blog2016 (3) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... demand has been deposited and requested that at least the appeal may be heard on merits - Held that:- if the petitioner has deposited 7.5% of the demand in terms of order of the adjudicating authority, the appeal, which has been dismissed by the Tribunal because of non-compliance of the order passed on application u/Sec. 35-F of the Act, 1944, be restored and heard on merits. - Notice issued of wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the authority to examine sympathetically in accordance with law. Pursuant thereto, misc. application for recalling/modification of the order dt.31/01/2014 came to be filed before the Tribunal and one of the specific plea raised was that amendment was made u/Sec. 35F of the Act, 1944 which came into force w.e.f. 06/08/2014 and the assessee has to deposit the mandatory amount of the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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