Restoration of appeal over non-payment of pre-deposit under Central Excise law and dismissal of challenge, with review liberty permitted Restoration of appeal concerned non-payment of the mandated pre-deposit under the Central Excise regime; failure to deposit was held to deprive the ...
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Restoration of appeal over non-payment of pre-deposit under Central Excise law and dismissal of challenge, with review liberty permitted
Restoration of appeal concerned non-payment of the mandated pre-deposit under the Central Excise regime; failure to deposit was held to deprive the tribunal of jurisdiction and render it functus officio, with that conclusion determining the availability of appellate relief. The High Court affirmed this jurisdictional consequence on the stated facts. On further challenge, the special leave petition was dismissed and the impugned High Court order left undisturbed, while liberty was granted to seek review of that order.
The Supreme Court dismissed the Special Leave Petitions, stating no grounds to interfere with the High Court's order, but granted liberty to the petitioners to file a review. Pending applications were disposed of.
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