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2012 (8) TMI 137 - CESTAT, NEW DELHIAppeal dismissed on technical ground of non-compliance of the direction to make pre-deposit by the stipulated date - assessee contested that he did not comply with the order of pre-deposit because he was pursuing his writ petition filed against the order and subsequently withdrew the appeal and deposited the pre - deposit amount as directed along with balance demand - Held that:- The default on the part of the appellant was unintentional and it occurred only because the appellant had challenged the order of pre-deposit in High Court which he withdrew - since the entire amount of duty has been deposited, the order of the Commissioner (Appeals) is set aside and the matter is remanded back for hearing afresh for deciding on merits - in favour of assessee.
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