1997 (2) TMI 144

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..... cation the petitioner feels aggrieved of the order passed on March 14, 1995 by a Division Bench of the Customs Excise and Gold (Control) Appellate Tribunal, East Region Bench, in Appeal No. E. 131 of 1989. This appeal was preferred by the petitioner against an order passed on January 3, 1989 by the Collector of Central Excise, Calcutta. The Respondent No. 2 Tribunal before which the appeal was pre .....

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..... al dismissed the appeal vide order passed on March 14, 1995. On going through the record of the case I find that the Tribunal had taken a very harsh view of the matter by dismissing the appeal because of non-compliance on the part of the petitioner in making the deposit. In the face of the contentions raised today by the learned Advocate for the petitioner I do tend to agree with the petitioner th .....

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..... .For the foregoing reasons I allow this Writ petition and quash and set aside the order dated March 14, 1995. Appeal No. E. 131 of 1989 shall stand restored to its original number before Respondent No. 2. The Tribunal shall hear and dispose of the appeal on its merits and in accordance with law. It shall be open to the petitioner to apply for dispensing with the requirement of depositing the amoun .....

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