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2019 (1) TMI 1421 - AT - Central ExciseMaintainability of appeal - non-compliance with the pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that:- There is no evidence provided by the appellant in support of the stand that the requirement of Section 35F of the Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the issue based on the findings recorded by the lower authority(s) and on the basis of documents available before it. The appellant has not pursued its statutory remedy of appeal diligently. To discourage the uncaring attitude in filing appeal in just and casual manner before the appellate body, some cost should be imposed on the present appellant, for meeting the ends of justice - the appellant is directed to deposit a cost of ₹ 5,000/- (Rupees five thousand only) in Prime Minister’s Relief Fund within a period of four weeks from the date of receipt of this order - appeal disposed off.
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