https://www.taxtmi.com/caselaws?id=274106 The High Court affirmed the decision of the CESTAT to reject the recall application filed by M/s Sameer Ispat under Section 35G of the Central Excise Act, 1944. The court upheld the application of the doctrine of merger, emphasizing that the appellant's failure to comply with the pre-deposit conditions set by the High Court within the specified time led to the dismissal of their appeal. The court found no substantial question of law in the argument regarding the pending rehabilitation package, ultimately dismissing the appeal as the appellant had exhausted all available remedies without providing new justifications for a different outcome. en-us Mon, 18 Sep 2017 00:00:00 +0530 Sat, 10 Nov 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274106 The High Court affirmed the decision of the CESTAT to reject the recall application filed by M/s Sameer Ispat under Section 35G of the Central Excise Act, 1944. The court upheld the application of the doctrine of merger, emphasizing that the appellant's failure to comply with the pre-deposit conditions set by the High Court within the specified time led to the dismissal of their appeal. The court found no substantial question of law in the argument regarding the pending rehabilitation package, ultimately dismissing the appeal as the appellant had exhausted all available remedies without providing new justifications for a different outcome. Case-Laws Central Excise Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274106