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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

In the absence of any provision in the Act or Rules specifically ...


Tribunal Can Recall Dismissal of Appeal for Non-Deposit of Penalty if No Prohibition Exists in Act or Rules.

January 29, 2014

Case Laws     Central Excise     HC

In the absence of any provision in the Act or Rules specifically prohibiting restoration of appeal dismissed on the ground of non-deposit of penalty, the learned Tribunal has a power and jurisdiction to recall its order, if ends of justice require such course of action - HC

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