TaxTMI 
TaxTMI 
2016 (10) TMI 119
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....ur with Ms. Ruju Thakkar for the respondents ORDER P. C. Having heard both sides and finding that the tribunal should have, for genuine and bonafide reasons, as admitted before us, restored the appeal of the assessee to the file for being heard on merits, we quash and set aside the order of the tribunal. However, at the instance of Mr. Bangur, we clarify that the restoration application filed b....
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....ds which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the de....
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....) amount payable under rule 57-CC of Central Excise Rules, 1944 (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder." 3) In the light of the wording of the provision and when that provision did not empower the tribunal to dismiss the appeal....