2021 (12) TMI 1269

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..... f the appellant for pursuing this matter to be adjudicated on merits, it is being reasonable in the interest of justice that the matter be remanded back to the Commissioner (Appeals) with the direction to the appellant to make good the absence of payment of amount of mandatory pre deposit prior for the appeal being heard by Commissioner (Appeals). In nutshell the appellant is allowed an opportunity to make the compliance of the section 35F of Central Excise Act. Appeal allowed by way of remand.
MRS RACHNA GUPTA, MEMBER (JUDICIAL) Shri Satya Narayan Sethi, Advocate for the Appellant Ms Tamanna Alam, Authorised Representative for the Department ORDER The adjudication in the present case began against the appellant based upon the third .....

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..... he appeal is remanded for adjudication on merits subject to the deposit of such amount of pre-deposit by the appellant as requisite for filing the appeal before Commissioner (Appeals). 4. In view of the said submissions on behalf of the parties to the present appeal and perusing that the Commissioner (Appeals) has rejected the appeal only in terms of section 35F of Central Excise Act, 1944, I hold as follows: The provision reads as follows: " Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filling appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal, - (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half .....

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..... l 'in limine' . However keeping in view the acknowledgement of the appellant for pursuing this matter to be adjudicated on merits, it is being reasonable in the interest of justice that the matter be remanded back to the Commissioner (Appeals) with the direction to the appellant to make good the absence of payment of amount of mandatory pre deposit prior for the appeal being heard by Commissioner (Appeals). In nutshell the appellant is allowed an opportunity to make the compliance of the section 35F of Central Excise Act, as reproduced above. Commissioner (Appeals) is directed to adjudicate the matter on merits after the aforesaid compliance on the part of the appellant is made. 6. Resultantly, the appeal in hand accordingly is allowed by .....

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