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2019 (2) TMI 442 - CESTAT MUMBAIMaintainability of appeal - non-compliance with the pre-deposit - section 35F of Central Excise Act, 1944 - time limitation of filing appeal - section 35(1) of Central Excise Act, 1944 - Held that:- Filing an appeal, indicating the limitation therein, is provided for in section 35(1) of Central Excise Act, 1944. Beyond that threshold, the sufficiency of an appeal will determine its maintainability for being entertained. Hence, the appeal, having been filed on 14th November 2014, is within the condonable period. The change in law mandating pre-deposit come into place on 6th August, 2014 and, with that change, orders should have included that information in the preamble to enable appellant to comply. This is absent in the impugned order and it was only by communication dated 9th December 2014 that the appellant was made aware of the deficiency which was made good by them - Upon the matter being taken up for disposal on 30th December, 2014, the requirement of predeposit had been complied with and the first appellate authority, even in the absence of the appellant, should have disposed off the matter on merit. Matter remanded back to the first appellate authority for a proper disposal - appeal allowed by way of remand.
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