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2020 (10) TMI 472 - AT - Central ExciseMaintainability of appeal - requirement of pre-deposit - section 35F of CEA - this is a second round of litigation - appellant had earlier complied with the requisite pre-deposit - HELD THAT:- Hon’ble High Court of Delhi in the case of SUPER TYRES PVT. LTD. VERSUS UNION OF INDIA [2005 (1) TMI 119 - HIGH COURT OF DELHI], have held that once the appellant assessee has made compliance of the provisions of section 35F of the Central Excise Act, 1944, it would be appropriate for the authorities concerned to hear the appeal without pre-deposit condition as the appellant had already complied with the provisions of section 35F and that should be the adequate amount of compliance with the provisions of section 35F. It would be appropriate to remand the matter to the lower appellate authority to decide the appeal on merits without insisting on any further pre-deposit - Appeal allowed by way of remand.
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