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2012 (7) TMI 112 - AT - Central ExciseDismissal of appeals - non-compliance with the Order of the redeposit - appeal to Tribunal - Held that:- As decided in CCE, Chandigarh vs. Smithkline Beecham Co. Health C. Ltd [2003 (9) TMI 82 (SC)] that if the Commissioner (Appeals) merely dismisses any appeal for not making the predeposit, then the only question remains to be decided whether the appeal can be decided on its merits or not - the learned Commissioner (Appeals) has not decided the merits of the case, thus the matter is remanded back for reconsideration on merits without insisting for the redeposit.
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