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2017 (7) TMI 243 - HC - Central ExciseNon compliance of provisions of Section 35F of the CEA, 1944 - Held that: - right of appeal is a statutory right. Considering the reasons given, we deem it appropriate to grant one more opportunity to the Appellant to contest the matter on merits and more particularly as he has also shown his bona fide by agreeing to deposit 25% of the amount of duty - appeal allowed - decided in favor of appellant.
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