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2017 (3) TMI 350 - CESTAT BANGALORERestoration of appeal - appeal was rejected being not maintainable at the threshold stage of admission itself as the appellant failed to fulfill the condition of pre-deposit by not filing the waiver application as is prescribed in this regard u/s 35F of the CEA - Held that: - considering that very small amount is involved in the present appeal, this case needs to be remanded back to the Commissioner with a direction to decide the appeal on merit without insisting for pre-deposit - appeal allowed by way of remand.
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