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2017 (5) TMI 96 - AT - Central ExciseMaintainability of appeal - non-compliance with the provisions of Section 35F of the Central Excise Act, 1944 - pre-deposit - case of appellant is that dismissing the appeal for non-compliance of Section 35F is not sustainable in law as the same has been passed contrary to the binding judicial precedents - Held that: - this case needs to be remanded back to the Commissioner (A) and hence, I remand the case to Commissioner (A) with a direction to decide the appeal on merits without insisting for the pre-deposit - appeal allowed by way of remand.
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