https://www.taxtmi.com/caselaws?id=373996 The Judicial Member set aside the Registry's objection on the mandatory pre-deposit requirement for appeals related to rectification of mistake, ruling that it was not applicable. The dismissal of the application for rectification of mistake was overturned as the Commissioner (A) failed to consider the pre-deposit made by the appellants. The appeals were remanded for a decision on merits, emphasizing compliance with procedural requirements and principles of natural justice. The power of the appellate authority to restore appeals was affirmed, consolidating similar appeals and remanding them for proper consideration. en-us Mon, 14 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373996 The Judicial Member set aside the Registry's objection on the mandatory pre-deposit requirement for appeals related to rectification of mistake, ruling that it was not applicable. The dismissal of the application for rectification of mistake was overturned as the Commissioner (A) failed to consider the pre-deposit made by the appellants. The appeals were remanded for a decision on merits, emphasizing compliance with procedural requirements and principles of natural justice. The power of the appellate authority to restore appeals was affirmed, consolidating similar appeals and remanding them for proper consideration. Case-Laws Central Excise Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373996