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Central Excise - Highlights / Catch Notes

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Restoration of appeal - non payment of necessary pre-deposit - ...


Tribunal Lacks Jurisdiction to Restore Appeal Due to Non-Payment of Pre-Deposit; Question Resolved for Revenue.

December 6, 2023

Case Laws     Central Excise     HC

Restoration of appeal - non payment of necessary pre-deposit - The question of law must be answered in favour of the Revenue that the Tribunal had no jurisdiction and would have become functus-officio once the amounts had never been deposited inspite of the directions in the SLPs - HC

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