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Issues:
Quashing of order by Customs, Excise and Gold (Control) Appellate Tribunal; Compliance with Section 35F of Central Excise Act; Restoration of appeal; Review of earlier order; Interpretation of legislative intention. Analysis: The petitioner, engaged in manufacturing goods under specific chapters of the Central Excise Tariff Act, filed a writ petition seeking to quash an order by the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal had directed the petitioner to deposit a specified amount as a condition for hearing an appeal, which the petitioner failed to comply with, leading to dismissal of the appeal. Subsequently, the petitioner sought restoration of the appeal, arguing that the duty had been realized by the department through adjustment, fulfilling the conditions of Section 35F. However, the Tribunal dismissed the restoration application, stating that it amounted to a review of the earlier order and lacked vital documents showing adjustment of the refundable amount towards the required deposit. The petitioner then contended that the appeal should be heard on merits since the demanded amount had been recovered by the department. The petitioner's counsel argued for a liberal interpretation of the statute to allow rehearing of the appeal. On the other hand, the Standing Counsel for the Union of India maintained that the petitioner had not complied with the conditions of the stay order within the stipulated time, precluding a rehearing. The Standing Counsel also highlighted that the earlier orders had not been challenged in the current writ petition, urging against issuing a writ. The Court emphasized the importance of interpreting statutes to make them effective and operational, citing legal maxims and principles to guide statutory construction. It underscored the need to avoid interpretations that render legislation futile and stressed the importance of harmonizing conflicting provisions within a statute. The Court concluded that the petitioner's failure to comply with the Tribunal's conditions over two years rendered the appeal ineligible for rehearing, upholding the Tribunal's decision to dismiss the restoration application. Consequently, the writ petition was dismissed.
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