2022 (12) TMI 910

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..... ase and simply dismissed the appeal for noncompliance with the requirement of Section 35F of Central Excise Act, 1944, we are of the opinion that the matter should go back to Commissioner (Appeals) for a decision on merits insofar as the appeal is concerned. The appeal is allowed in favour of the appellant by way of remand to the Commissioner (Appeals) for deciding the appeal afresh on the bas .....

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..... take up the appeal for final disposal today. 4. On perusal of the case records, we find that, Commissioner (Appeals) has dismissed the appeal of the appellant for noncompliance with the requirement of section 35F of Central Excise Act, 1944. Learned Chartered Accountant appearing for the appellant submitted that for filing of the appeal before the Tribunal, the appellant has already deposited 1 .....

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..... ssioner (Appeals) for deciding the appeal afresh on the basis of available records and the submissions to be made by the appellant during the course of hearing of the appeal. Needless to say, opportunity of personal hearing be afforded to the appellant before deciding the case afresh. 6. In the result, the appeal is allowed by way of remand. (Dictated and Pronounced in Open Court) - - Ta .....

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