Appeal dismissed by Commissioner (A) to be restored on payment of pre-deposit by assessee: HC

Excise & Customs : Cause of justice demands a consideration of appeal on merits rather than to shunt assessee out for some part of delay attributable to it and some part of technicalities that may otherwise operate; hence, appeal dismissed by Commissioner (Appeals) for want of pre-deposit was directed to be restored on assessee pre-depositing entire demand