https://www.taxtmi.com/caselaws?id=361746 The appeal by M/s. Deepak Nitrite Ltd. was restored for adjudication on merits by the Tribunal following the High Court's decision in M K Trading Co. The Tribunal's initial rejection based on Section 35B proviso was deemed improper as dismissing appeals without considering merits was against the law. Emphasizing the need for judicious exercise of discretion, the Tribunal set aside the previous order and directed a thorough examination of the appeal on its merits. en-us Wed, 04 Apr 2018 00:00:00 +0530 Wed, 13 Jun 2018 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361746 The appeal by M/s. Deepak Nitrite Ltd. was restored for adjudication on merits by the Tribunal following the High Court's decision in M K Trading Co. The Tribunal's initial rejection based on Section 35B proviso was deemed improper as dismissing appeals without considering merits was against the law. Emphasizing the need for judicious exercise of discretion, the Tribunal set aside the previous order and directed a thorough examination of the appeal on its merits. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361746