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2015 (9) TMI 767 - AT - Central ExciseWaiver of pre deposit - Held that:- First appellate authority has not decided the issue on merits and has dismissed the appeal filed by the appellant for non-compliance. The pre-deposit of ₹ 25,000/- made by the appellant is sufficient for hearing and deciding the issue on merits. As the Commissioner (Appeals) has not decided the issue on merits, therefore, order passed by the first appellate authority is set-aside - Matter remanded back - Decided in favour of assessee.
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