2015 (8) TMI 1230

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..... for dispensation and waiver of pre-deposit of duty, interest and penalty and passed an order thereon [2012 (6) TMI 669 - CESTAT, MUMBAI]. - The appeal therefore should not have been dismissed without adjudication. Even if, it was dismissed for want of prosecution on the application of the appellant, the same should have been restored. The restoration application could not have been dismissed by t .....

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..... was constituted earlier by the Government of India and in terms of the judgment of the Hon ble Supreme Court in the case of Oil and Natural Gas Commission v. Commissioner of Central Excise reported in 1992 Supp.(2) SCC 432 [1992 (61) E.L.T. 3 (S.C.)] and later orders following the same. 3. Mr. Desai, learned Senior Counsel appearing on behalf of the appellant points out that a five Judge Bench .....

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..... without adjudication. Even if, it was dismissed for want of prosecution on the application of the appellant, the same should have been restored. The restoration application could not have been dismissed by the reasons which are assigned in the impugned order. 7. As a result of the above discussion, the impugned order is quashed and set aside and the appeal of the appellant is restored to the fi .....

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