https://www.taxtmi.com/caselaws?id=342500 The Commissioner (Appeals) was found to have failed to exercise the jurisdiction vested in him when refusing to restore the appeal, and the Tribunal held that the power to do complete justice could be invoked in the circumstances. It further stated that the Code of Civil Procedure, 1908 is not excluded from appellate proceedings under the Central Excise and Service Tax regime except to the extent specifically modified, and that the amount deposited was sufficient to satisfy the pre-deposit requirement. The refusal to restore the appeal was set aside, the matter was remanded for hearing on merits and a reasoned order, and the pre-deposit objection was treated as satisfied. en-us Wed, 19 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342500 The Commissioner (Appeals) was found to have failed to exercise the jurisdiction vested in him when refusing to restore the appeal, and the Tribunal held that the power to do complete justice could be invoked in the circumstances. It further stated that the Code of Civil Procedure, 1908 is not excluded from appellate proceedings under the Central Excise and Service Tax regime except to the extent specifically modified, and that the amount deposited was sufficient to satisfy the pre-deposit requirement. The refusal to restore the appeal was set aside, the matter was remanded for hearing on merits and a reasoned order, and the pre-deposit objection was treated as satisfied. Case-Laws Service Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342500