2005 (6) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal is filed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short), South Zonal Bench-II, Bangalore, in appeal No. E/1265/1998, dated 27-8-2004. By the impugned order, the Tribunal has rejected the application filed by the appellant before us, for restoration of the appeal which was dismissed by the Tribunal for non-payment of pre-deposit a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l only for non-payment of pre-deposit amount as ordered by it for entertaining the appeal. 3. The appellant had filed one more application before the Tribunal, inter alia requesting the Tribunal to restore the appeal and to hear the appeal on merits. At the time of filing of the application for restoration of the appeal, the appellant had not made the pre-deposit, but, in the year 2004, it has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther High Courts which, in our opinion, need not be referred by us for disposal of this appeal. 5. Facts are not in dispute in the present case. The Tribunal had passed an order directing the appellant to make a pre-deposit of a sum of Rs. 10.00 lakhs for entertaining the appeal filed by it. The appellant could not make that pre-deposit within the time granted by the Tribunal, for the reason, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jecting the application filed by the appellant for restoration of the appeal and to decide the same on merits. 6. In view of the above, the following : ORDER I. Appeal is allowed. II. The impugned order passed by the Tribunal in appeal No. E/l265/1998 dated 27-8-2004 is set aside. III. A direction is issued to the Tribunal to restore the appeal filed by the appellant since the appel....