https://www.taxtmi.com/caselaws?id=372523 The High Court allowed the appeal, quashing the orders dismissing the appeal due to non-deposit of statutory amount under the Excise Act. The court held that if the deposit is made promptly after dismissal, the appellate authority should use its inherent power to recall the order and consider the appeal on its merits. Emphasizing quasi-judicial authorities' inherent powers to recall orders in the interest of justice, the court restored the appeal to the Commissioner (Appeals) for a decision on merits. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 05 Apr 2019 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372523 The High Court allowed the appeal, quashing the orders dismissing the appeal due to non-deposit of statutory amount under the Excise Act. The court held that if the deposit is made promptly after dismissal, the appellate authority should use its inherent power to recall the order and consider the appeal on its merits. Emphasizing quasi-judicial authorities' inherent powers to recall orders in the interest of justice, the court restored the appeal to the Commissioner (Appeals) for a decision on merits. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372523