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2016 (10) TMI 119 - BOMBAY HIGH COURT

2016 (10) TMI 119 - BOMBAY HIGH COURT - 2016 (342) E.L.T. 111 (Bom.) - Restoration of appeal - Tribunal dismissed the appeal for non-prosecution and restored it to file on the condition of deposit of ₹ 6 lacs with a direction to dismiss the appeal for non-prosecution or non-compliance of the provisions 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 a .....

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d decide it in accordance with law. In the event this condition is not complied with, the tribunal's order stands and the assessee will not have any opportunity of hearing of the appeal on merits. - Appeal disposed of - Central Excise Appeal No. 77 of 2015 - Dated:- 26-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Sachin Chavan for the appellant Mr. Swapnil Bangur with Ms. Ruju Thakkar for the respondents ORDER P. C. Having heard both sides and finding that the tribunal should have .....

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dition remains. We do not modify that condition, but we only set aside the direction to dismiss the appeal for non prosecution or non compliance of the provisions of section 35F of the Central Excise Act, 1944. The impugned order was passed by the tribunal on 24th September, 2013. Section 35F of the Central Excise Act, 1944 on the date of the dismissal of the appeal stood thus:- 35-F. Deposit, pending appeal of duty demanded or penalty levied. - Where in any appeal under this Chapter, the decisi .....

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nalty levied would cause undue hardship to such person, the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interest of revenue: Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible .....

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