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2018 (7) TMI 907 - AT - Central ExciseRectification of Mistake - appellant states that only reason for non-appearance before this Tribunal on 26th March; 2018 was that they did not receive the notice of hearing. There is no deliberate latches on their part in pursuing their appeal. Accordingly, learned Counsel prayed for modification of the final order/said order dated 28th November 2014. Held that:- The appellant have already made the pre-deposit of ₹ 7.50 lakhs on 3rd May, 2016. Further Section 35F stood amended w.e.f. 06/08/2014, provided for pre-deposit of 7.5% of the amount in dispute. We find that the appellant have deposited much more amount than the prescribed 7.5%, under the modified Section 35F. Accordingly, we allow this miscellaneous application and modify the earlier final order of this Tribunal dated 28th November 2014, accepting the pre-deposit made by the applicant on 3rd May, 2016. The learned Commissioner (Appeals) are directed to hear the appellant on merits and dispose of the appeal accordingly.
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