2020 (11) TMI 623

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..... nce with the provisions of section 35F of the Central Excise Act, 1944. After filing appeal before the Tribunal, the appellant has deposited an amount of ₹ 10,00,000/-, which is sufficient to hear their appeal on merits. The appeal filed by the appellant is allowed by way of remand to learned Commissioner(Appeals) for deciding the case on merits, without insisting on any further pre-depos .....

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..... Lakhs only) on 31.05.2012 as a condition for hearing of their appeal. 2. Heard both sides and perused the appeal records. 3. We find that the learned Commissioner(Appeals) has not decided the case on merits, but has dismissed the appeal on the ground of noncompliance with the provisions of section 35F of the Central Excise Act, 1944. After filing appeal before the Tribunal, the appellant has .....

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