2022 (9) TMI 10

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..... ght for making such deposit which would enable the First Appellate Authority to consider the matter on merits - HELD THAT:- The appeal will stand restored to the file of the 2nd respondent on condition that the petitioner makes the pre-deposit in terms of Section 35F of the Central Excise Act 1944 as made applicable to the Finance Act, 1994, within a period of one month from today. Petition al .....

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..... erly only on account of the fact that the petitioner had become non-operational and there were no business activities in Kerala since 2016. It is submitted that this Court in Nattakam Service Co-operative Bank Ltd V. Superintendent of Central Tax and Central Excise, Kottayam [2021] 127 Taxmann.com 575 (Kerala) , had taken the view that if an appeal is dismissed for failure to make a pre-depo .....

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