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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