TMI Blog2016 (10) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of section 35F of the Central Excise Act, 1944 - Held that:- in the light of the wording of the provision and when that provision did not empower the tribunal to dismiss the appeal without adjudication on merits that we have set aside the impugned order to the extent it dismisses the appeal without adjudication on merits. If the appellant/assessee before the tribunal now desires that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the tribunal should have, for genuine and bonafide reasons, as admitted before us, restored the appeal of the assessee to the file for being heard on merits, we quash and set aside the order of the tribunal. However, at the instance of Mr. Bangur, we clarify that the restoration application filed by the assessee was in fact granted. 2) The appeal was dismissed on 16th October, 2012 for non p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder. 3) In the light of the wording of the provision and when that provision did not empower the tribunal to dismiss the appeal without adjudication on merits that we have set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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