https://www.taxtmi.com/caselaws?id=260338 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI due to non-appearance of counsel, who was elderly. The appellant sought restoration, arguing dismissal without considering merit violated apex court precedent. The Tribunal, noting the old appeal's ex-parte dismissal, restored it for justice. The case involved interest leviability on demand post-Tribunal decision. Appellant argued no interest due as reduced demand was paid, citing Central Excise Act provision and a Chhattisgarh High Court ruling. Revenue contended interest was payable, but Tribunal sided with appellant, allowing the appeal and directing relief per law. en-us Fri, 06 Mar 2015 00:00:00 +0530 Tue, 09 Jun 2015 07:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260338 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI due to non-appearance of counsel, who was elderly. The appellant sought restoration, arguing dismissal without considering merit violated apex court precedent. The Tribunal, noting the old appeal's ex-parte dismissal, restored it for justice. The case involved interest leviability on demand post-Tribunal decision. Appellant argued no interest due as reduced demand was paid, citing Central Excise Act provision and a Chhattisgarh High Court ruling. Revenue contended interest was payable, but Tribunal sided with appellant, allowing the appeal and directing relief per law. Case-Laws Central Excise Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260338