2017 (4) TMI 40

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..... Though the appellant is under obligation to adhere with the condition precedent, but in the instant matter, it appears that there was some dispute with regard to inclusion of interest with the amount that was to be deposited, therefore, some delay occurred in the matter - matter to be reheard in the interest of justice - appeal allowed by way of remand. - D.B. Central/Excise Appeal No. 46 / 2015 .....

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..... ks time to the petitioner to comply with the directions given by CESTAT under order dated 19.11.2014 as confirmed by the High Court on 22.01.2015. The time granted was further extended for a period of four weeks on 01.04.2015. The CESTAT, under order dated 17.07.2015, dismissed the appeal in view of the default clause in the order dated 19.11.2014 by holding that appellate did not comply with .....

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..... amount was extended and while doing so, nothing has been stated except that condition is required to be adhered in accordance with the order passed by the CESTAT on 29.11.2014. It is also not a fact in dispute that the appellant deposited the tax amount but not interest thereupon, hence, the CESTAT dismissed the appeal. Though the appellant is under obligation to adhere with the condition prec .....

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