2018 (12) TMI 499

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..... order, whereby pre-deposit was ordered. Considering all these facts, the Tribunal have already passed detailed and reasoned order on dismissal of the application for restoration of appeal vide order dated 28.01.2016. Thereafter, there is no change in circumstances, therefore, the present ROA is not maintainable. Since the order dated 28.01.2016 has attained finality, the same cannot be disturb .....

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..... adjudicating authority by 24.04.2012. The applicant did not comply with such direction, accordingly, the adjudicating authority once again confirmed the demand, against which an appeal was filed before Commissioner (Appeals). The appeal was dismissed by Commissioner (Appeals) for non-compliance of the pre-deposit directed by the Commissioner (Appeals) vide order dated 03.12.2013. Against the Comm .....

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..... n the following judgments: Priya Dyers Vs. CCE (Guj-HC) 2014 (305) ELT 504 (Guj.) Hussein Haji Harun Vs. UOI (guj-HC) 1998 (03) LCX0102 Kissan Gramodyog Sansthan Vs. CCE, Kanpur (SC) 2017 (50) STR 103 He submits that as per above judgment, when the pre-deposit was made, the appeal should be restored. 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue suppo .....

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