https://www.taxtmi.com/caselaws?id=47791 The HC of Gujarat quashed the communications by the Commissioner of Central Excise, directing a fresh hearing on the restoration application. The court held that the appeal should be restored despite pre-deposit non-compliance, emphasizing substantial justice over technicalities. Costs of Rs. 2,500 were imposed on the petitioner for not updating their address. en-us Fri, 24 Feb 2006 00:00:00 +0530 Tue, 19 Mar 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47791 The HC of Gujarat quashed the communications by the Commissioner of Central Excise, directing a fresh hearing on the restoration application. The court held that the appeal should be restored despite pre-deposit non-compliance, emphasizing substantial justice over technicalities. Costs of Rs. 2,500 were imposed on the petitioner for not updating their address. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47791