2026 (7) TMI 1671

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....Appellant : G Narendra Chetty Counsel for the Respondent : P S P Suresh Kumar JUDGMENT PER HON'BLE SMT JUSTICE SUNITHA GANDHAM: This Appeal is filed against the order dated 20.10.2010 made in ST/ROA/23/2010 in ST/444/2007 on the file of Customs, Excise and Service Tax Appellate Tribunal (herein after referred to as 'Appellate Tribunal'), South Zonal Bench, Bangalore. 2. Feeling aggr....

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....tore/consider the application which was filed for restoration of the appeal or not? 5. Learned counsel for the appellant submitted that as per Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, (herein after referred to as 'Rules'), the Appellate Tribunal has to consider the restoration application filed by the appellant, however, without considering relevant....

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....fails to make the mandatory pre-deposit, the Appellate authority can dismiss the appeal and if the appellate authority is of the opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. As per....

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....ismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 8. The provisio of Rule 20 of the Rules gives the power to the Appellate Tribunal to set aside the dismissal order and to restore....