2024 (9) TMI 1658 - AT - Central Excise

Dismissal of application for restoration of appeal - non-compliance under the provisions of Section 35F of the Central Excise Act, 1944 - It is the contention of the appellant that they have made pre-deposit of Rs. 67,300/- i.e. 10% of the total amount in dispute on 08.10.2014, which is much after filing of the appeal - HELD THAT - As the appellant/applicant has complied with the mandatory provisions of Section 35F of the Central Excise Act, 1944, therefore, the order dated 08.04.2015 is recalled by dismissing the appeal for non-compliance under the provisions of Section 35F of the Central Excise Act, 1944. The Miscellaneous Application for restoration of appeal is allowed.

Summary

The appellant filed for restoration of appeal dismissed for non-compliance with Section 35F of the Central Excise Act, 1944. The appellant made the mandatory pre-deposit after filing the appeal, complying with Section 35F. The order dismissing the appeal was recalled, and the restoration application was allowed. The appeal is directed to be listed for final hearing.