2015 (9) TMI 1133

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th predeposit on 19.2.2015, the compliance is noted. The dismissal order of appeal is recalled and the appeal is restored to its original number - Appeal restored. - Application No.E/ROA/40224/2015 in E/41492/2013 - MISC ORDER No.40887/2015 - Dated:- 19-6-2015 - Shri R. Periasami, JJ. For The Appellant : Shri R. Janardhanan Pillai, Consultant For The Respondent : Shri R. Subramanian, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nged and approached the bank to deposit, bank refused to accept the payment in the absence of an assessee code. The appellant is not an assessee as he had closed the business as far back as in March'06 and surrendered the Registration Certificate. Subsequently, they have taken up the matter with the jurisdictional Central Excise Superintendent and the department directed the bank to accept the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... records and considering the medical certificate, technical difficulties of making the payment of predeposit after mobilising the funds and also considering the fact since the appellant has complied with predeposit on 19.2.2015, the compliance is noted. The dismissal order of appeal eis recalled and the appeal is restored to its original number. ROA is allowed. (Dictated and pronounced in open .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X