TaxTMI 
TaxTMI 
2016 (5) TMI 179
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.... Petitioner. JUDGMENT Heard Sri A.P. Mathur, learned counsel for the appellant and Sri Rajesh Singh Chauhan for the respondent-Department. 2. This appeal was finally disposed of on 3-10-2013 [2013 (32) S.T.R. 699 (All.)] holding that the appeal preferred by the appellant before the Tribunal would be restored and heard on merits provided the appellant deposits a sum of Rs. 29 lacs within th....
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....e heard by the Tribunal which stands deferred on account of such default. 7. Learned counsel for the appellant has invited the attention of the court to sub-section (9) of Section 35G of the Central Excise Act, 1944 to contend that the powers of such modification would be available keeping in view the said provision which is extracted hereinunder :- "(9) Save as otherwise provided in ....
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....eo Koer 17 C. 512 :17I. A. 1. In the latter case Sir Richard Couch observed that the words "if such security be not furnished within such time as the Court orders, the Court shall reject the appeal" appeared to be consistent with the Court having power to make fresh orders with regard to the time within which the security should be furnished and not to fetter in the way that was contended for by t....