M/S. Rattan Steel Works vs Commissioner Of Central Excise & Anr

The Supreme Court set aside the orders of the High Court and CESTAT regarding the dismissal of the appellant's appeal due to non-compliance with pre-deposit requirements under the Central Excise Act. The Court allowed the appellant to deposit the remaining amount of Rs.9,00,000/- within three weeks, restoring the appeal before CESTAT for a decision on merits. The Court clarified that failure to deposit would result in the dismissal of the appeal, affirming the importance of compliance with procedural requirements.