TMI Blog2016 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... cases of this nature. But, the statutory right of appeal cannot become redundant, by the dismissal of an application for condonation of delay, on technical grounds. All that one has to see is whether the interest of the Revenue will stand protected, even while recognizing the right of the assessee to exercise the statutory remedies available to them. It was due to the financial hardship that asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y condoned - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 31 of 2016 - - - Dated:- 18-8-2016 - V. Ramasubramanian And Anis, JJ. JUDGMENT ( Per VRS,J) The assessee has come up with the above appeal under Section 35G of the Central Excise Act, 1944, challenging the order of CESTAT, refusing to condone the delay of about 315 days in filing the appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with applications for stay and waiver of pre-deposit. These applications were disposed of, by an order, dated 16.09.2011, directing the appellant to make a pre-deposit of 50% of the amount confirmed in the order in original, on or before 22.10.2011. The appellant did not comply with the pre-deposit condition, either before the original time granted or the extended time. This resulted in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them. 7. The appellate Commissioner, in his order, dated 16.09.2011, has recognized the fact that there was hardship for the assessee. It is this hardship that probably made the assessee not to comply with the demand, but to file a further appeal after huge delay. 8. But, today the appellant is prepared to comply with the pre-deposit condition imposed by the appellate Commissioner. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) shall stand restored and the appeal shall be disposed of on merits. If the appellant fails to comply with this condition, the appeal would be treated as having been dismissed, confirming the order of the Tribunal. Consequently, miscellaneous petitions if any pending in the appeal shall stand dismissed. There shall be no order as to costs. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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