Eicher Tractor Ltd. Vs. Collector of Central Excise - Court Judgment

Excerpt:

1. shri v. swaniathan, learned senior manager of the applications' firm is present. he submits a copy of letter dated 9-8-1994 filed by them before the registrar, customs, excise & gold (control) appellate tribunal confirming that they had deposited their rg 23a part ii account for the purpose of complying with the requirement of pre-deposit. this letter of theirs has been endorsed by the departmental officer confirming that the information has been checked with the case file and found to be correct.2. in view of the fact that the amount in question has been deposited, the earlier order of the bench dismissing the appeal for non-compliance with the requirement of pre-deposit requires to be recalled. we order accordingly and restore the appeal to its original number.

Judgment:

1. Shri V. Swaniathan, learned Senior Manager of the applications' firm is present. He submits a copy of letter dated 9-8-1994 filed by them before the Registrar, Customs, Excise & Gold (Control) Appellate Tribunal confirming that they had deposited their RG 23A Part II Account for the purpose of complying with the requirement of pre-deposit. This letter of theirs has been endorsed by the departmental officer confirming that the information has been checked with the case file and found to be correct.

2. In view of the fact that the amount in question has been deposited, the earlier order of the Bench dismissing the appeal for non-compliance with the requirement of pre-deposit requires to be recalled. We order accordingly and restore the appeal to its original number.