M/S. RATTAN STEEL WORKS vs COMMNR. OF CENTRAL EXCISE

The Supreme Court allowed the appellant's application to deposit the remaining pre-deposit amount of Rs.9,00,000/- as ordered by the CESTAT, setting aside the orders of the High Court and CESTAT. The Court held that if the amount is deposited within three weeks, the appeal before CESTAT shall be restored and heard on merits; otherwise, the dismissal order by CESTAT will remain in force. This decision emphasizes the importance of compliance with pre-deposit conditions in tax-related appeals.