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2018 (11) TMI 668 - AT - Central ExciseNon-Compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that:- The appellant pursuant to direction of this Tribunal had deposited ₹ 10.00 lakhs. Since the issue has not been decided on merit, we remand the matter to the learned Commissioner (Appeals) for deciding the issue afresh on merit, without insisting for any pre-deposit - appeal allowed by way of remand.
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