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2019 (1) TMI 1161 - AT - Central ExciseRequirement of Mandatory pre-deposit - appellant have filed the appeal against the dismissal of application for rectification of mistake - Held that:- In the impugned orders have been admitted by the Commissioner (A) and that the appellant have made the mandatory pre-deposit on 5.2.2016 vide challan No.0072 and copy of the letter dated 19.5.2016 along with challan showing pre-deposit was enclosed. But in spite of the mandatory pre-deposit made by the appellant, the Commissioner (A) refrained from restoring the appeals and decided the same on merits. As per Section 35F of the Central Excise Act, the appellant is required to make mandatory pre-deposit @ 7.5% of the duty demanded in the order to entertain their appeals by the Commissioner (A) or by the Tribunal - But, in the present case, the appellants have made the mandatory pre-deposit which was not considered by the Commissioner (A) on the ground that the same was brought to his notice while disposing of the appeals. Since the Commissioner (A) has not decided the issue on merits, therefore, all the appeals are remanded to the Commissioner (A) with a direction to decide the same on merits after complying with the principles of natural justice - appeal allowed by way of remand.
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