HC directs restoration of appeal on deposit of pre-deposit amount under Section 35F of Central Excise Tax, 1944

Active Ads Vs State of West Bengal & Ors. (Calcutta High Court) HC find that this matter does not warrant to be heard on affidavits. The appeal was dismissed only on the ground of failure of the petitioner to make the pre-deposit. Taking a lenient view as to the default as the same will non-suit the petitioner but will not cause any serious prejudice to the revenue if the appeal is heard on merits, I am inclined to set aside the order. The revenue will be able to recover the unpaid demand if it ultimately succeed that too with interest and penalty for the delay, on the other hand the petit...