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2019 (2) TMI 472 - CESTAT BANGALOREMaintainability of appeal - non-deposit of 7.5% of duty and penalty - Held that:- In the main appeal, the Commissioner (A) has not given any finding on the merit and has rejected the appeal of the appellant only on non-depositing 7.5% of the duty and penalty - It is found that the appellant have deposited 10% of the duty before this Tribunal and thereby complied with the requirement of Section 35F. The impugned order is not sustainable and the same is set aside by remanding all the cases to the Commissioner (A) with a direction to decide the same on merits by following the principles of natural justice - appeal allowed by way of remand.
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