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TMI Blog2012 (6) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing - Held that:- After waiving the requirement of pre-deposit, it is held that since Commissioner(Appeals) has not decided the issues on merits. Therefore the case is remanded to Commissioner(Appeals) for deciding the issue on its merits without insisting for any further pre-deposit. - Ex. Appeal No.574/10 - - - Dated:- 14-5-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri B. N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Thereafter, the appeal was dismissed for non-compliance with the provisions of section 35F of the Central Excise Act, 1944. 4. After hearing both sides, we find the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of predeposit, we take up the appeal for disposal. We find that the ld. Commissioner (Appeals) has not decided the case on its merits. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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