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Issues: (i) whether the earlier dismissal of the appeal for want of Committee on Disputes clearance should be recalled and the appeal restored; (ii) whether pre-deposit of the duty demand should be waived pending disposal of the appeal.
Issue (i): whether the earlier dismissal of the appeal for want of Committee on Disputes clearance should be recalled and the appeal restored.
Analysis: The appeal had been dismissed only because clearance from the High Power Committee on Disputes was not available at that time. Once the Committee subsequently permitted the appellant to pursue the appeal, the basis for the earlier dismissal ceased to exist.
Conclusion: The earlier order of dismissal was recalled and the appeal, together with the stay petition, was restored to its original number.
Issue (ii): whether pre-deposit of the duty demand should be waived pending disposal of the appeal.
Analysis: The order records a prima facie view that the matter did not involve stock-taking loss and therefore did not fall within Rule 223A of the Central Excise Rules, 1944. On that basis, the demand was treated as not fit for insistence on a substantial pre-deposit during the pendency of the appeal.
Conclusion: The requirement of pre-deposit was waived pending the appeal.
Final Conclusion: The proceedings were restored and kept pending for early hearing, with interim relief granted in favour of the appellant.
Ratio Decidendi: Where the sole ground for dismissal is later cured by subsequent Committee on Disputes clearance, restoration is warranted, and pre-deposit may be waived when the tribunal finds a prima facie case and the invoked rule appears inapplicable.
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