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2013 (3) TMI 26 - AT - Central ExciseNon-compliance of provisions of section 35F of Central Excise Act, 1944 - Held that:- On going through the records it is find that assessee have enclosed a copy of GR-7 Challan wherein entire directed amount has been deposited by them Commr. (Appeal) has dismissed the appeal for non-compliance with the Provisions of Section 35F as applicable to Finance Act, 1994 by virtue of Section 83 of the Finance Act, 1994 and without affording an effective hearing to the appellant the order passed is set aside and the matter is remanded back for deciding the issue afresh without insisting for any pre deposit from the appellant
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