2024 (1) TMI 824 - SCH - Central Excise

Restoration of appeal - non payment of necessary pre-deposit under the provisions of Section 35 of the Central Excise Act, 1954 - it was held by High Court that The question of law must be answered in favour of the Revenue that the Tribunal had no jurisdiction and would have become functus-officio once the amounts had never been deposited inspite of the directions in the SLPs dated 21.08.2015. HELD THAT - There are no ground to interfere with the impugned order passed by the High Court. However, liberty is given to the petitioners to file review. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions, stating no grounds to interfere with the High Court's order, but granted liberty to the petitioners to file a review. Pending applications were disposed of.