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2016 (7) TMI 723 - RAJASTHAN HIGH COURT

2016 (7) TMI 723 - RAJASTHAN HIGH COURT - TMI - Restoration of appeal - appeal was dismissed in absence of fulfilling the condition to pre-deposit under section 35-F of the Act - Held that:- During pendency of the present appeal, appellant deposited entire amount of ₹ 5.50 lac towards pre-deposit, as stated by learned counsel for appellant. In view of aforesaid, we find that if the appellant has complied with the condition of pre-deposit though with delay in given circumstances, appeal nee .....

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the order dated 28.6.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. On an appeal before the Tribunal, an order was passed under section 35F of the Central Excise Act, 1944 for pre-deposit. The appellant was directed to deposit a sum of ₹ 5.50 lacs towards pre-deposit within a period of four weeks with report of compliance on 4.12.2012. The appellant failed to deposit the amount as directed thus appeal was dismissed in absence of fulfilling the condition .....

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recorded the fact aforesaid in its order dated 16.10.2014. In view of fulfilling the condition of pre-deposit, prayer is to restore the appeal for its hearing on merit. Learned counsel for the revenue submits that compliance of pre-deposit should have been made on or before 4.12.2012, in absence of which, appeal was dismissed on 12.4.2013. In any case, if the appellant has deposited the amount towards pre-deposit, this court may pass appropriate order. We have considered the submissions made by .....

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