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2021 (5) TMI 352 - AT - Service TaxMaintainability of application - non-compliance with the requirement of pre-deposit - Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 - HELD THAT:- As the appellant has made the compliance of the condition of pre-deposit as prescribed under Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944, therefore, the impugned order qua dismissal of appeal on the ground of non-compliance of the provisions of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 for non deposit of mandatory pre-deposit is set aside. The ld. AR also submitted that they want to file cross examination but as the impugned order is only discussed about the dismissal of appeal for non-compliance of mandatory pre-deposit, therefore, the cross examination shall not help the ld. AR to raise the issue of non-consideration of limitation by ld. Commissioner (Appeals) as Revenue has not challenged the impugned order. Therefore, the request of ld. AR to file the cross examination is rejected. Matter remanded back to the ld. Commissioner (Appeals) to decide the issue only on merits in view of various judicial pronouncements on the issue - appeal allowed by way of remand.
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