2015 (6) TMI 263

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..... submits that appeal was dismissed for non-appearance of the counsel who is 88 years old. The appeal having merit, dismissal thereof for non-prosecution without going into the merit shall be contrary to law laid down by the apex court in the case of Balaji Steel Re-Rolling Mills Vs. CCE - 2014 (310) ELT 209 (SC). 2. Perusal of the order dated 6.5.2014 shows that because the appeal was old and non .....

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..... But that is not the case in the present appeal. The demand which was ultimately reduced by Tribunal having been discharged by appellant there shall be no interest liability. He relies on the decision of Hon'ble High Court of Chhattisgarh in the case of Raiur Bright Steel & Wire Weld Industries Ltd. Vs. Union of India - 2014 (305) ELT 369 (Chhattisgarh). 5. Revenue on the other hand submits th .....

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