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2011 (3) TMI 892 - CESTAT, AHEMDABADRight to appeal - Non compliance of the provisions of Section 35F of Central Excise Act, 1944 - Instead of getting the time extended, repeatedly the appellant did not deposit the amounts in question within the time frame - The same was deposited after a gap of around two years - Appellants submits that the failure to deposit the amounts in question should not result in dismissal of appeals - He places reliance on the Tribunal decision in the case of Venus Electronics and Control Private Limited vs. Commissioner of Customs, Kandla (2006 -TMI - 89833 - CESTAT, MUMBAI), laying down that delay of over 10 years in complying with the pre-deposit order should not result in extinguishing the statutory right to appeal - The appellants are directed to deposit the above amount of Rs. Two lakhs within a period of six weeks and report compliance to Commissioner (Appeals), who would, after ascertaining compliance with the above order, decide the appeal on merits - Thus, the Stay petition as also appeal get disposed off
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