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2019 (3) TMI 1913 - AT - Central ExciseMaintainability of appeal - time limit for filing appeal - appeal filed beyond the period prescribed under Section 35 (1) of Central Excise Act - day on which the appellant had deposited the amount, has to be taken as the date of complete filing of appeal or not - HELD THAT:- On going through the amended provisions of Section 35F, it is noted that though the heading of the said Section is to the effect that “deposit of certain percentage of duty demanded or penalties imposed before filing of appeal”, the Section itself is to the effect that- “the Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal- “unless the appellant has deposited the particular percentage of the demand, as the case may be”. As such it is seen that in terms of previous Section 35F, the mandate is for not entertaining the appeal unless the deposits are made. This only leads to logical conclusion that the pre-deposit in terms of amended provisions of Section 35F is a requirement for disposal of appeal and not a requirement of filing of the appeal. The matter remanded to Commissioner (Appeals), for decision on merit, inasmuch as, the appellant has admittedly pre-deposited the amount in terms of Section 35F of the Act and the original appeal was also filed well within time - appeal allowed by way of remand.
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