https://www.taxtmi.com/caselaws?id=333099 The High Court quashed the tribunal's order and clarified that the restoration application by the assessee was granted. The court set aside the dismissal of the appeal for non-prosecution or non-compliance with section 35F of the Central Excise Act, emphasizing that the tribunal lacked the power to dismiss the appeal without adjudication on merits. The assessee was directed to comply with the deposit condition of Rs. 6 lakhs within two weeks for the appeal to be restored and heard on merits, failing which the tribunal's order would stand. Compliance with the deposit condition was deemed necessary for the appeal to proceed, with costs waived due to the appellant's financial position. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 07 Jan 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333099 The High Court quashed the tribunal's order and clarified that the restoration application by the assessee was granted. The court set aside the dismissal of the appeal for non-prosecution or non-compliance with section 35F of the Central Excise Act, emphasizing that the tribunal lacked the power to dismiss the appeal without adjudication on merits. The assessee was directed to comply with the deposit condition of Rs. 6 lakhs within two weeks for the appeal to be restored and heard on merits, failing which the tribunal's order would stand. Compliance with the deposit condition was deemed necessary for the appeal to proceed, with costs waived due to the appellant's financial position. Case-Laws Central Excise Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333099