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2022 (6) TMI 162 - AT - Central ExciseMaintainability of appeal - non-compliance with the mandatory provision relating to pre-deposit in terms of section 35F of the Central Excise Act 1944 read with section 83 of the Finance Act - barred by time limitation or not - HELD THAT:- When the appellant had clearly stated that it could not make the pre-deposit online and therefore, had sought permission to make the pre-deposit through a bank draft, the Commissioner (Appeals) should have considered this request of the appellant. It has also been brought to our notice that the appellant subsequently made the pre-deposit on April 12, 2021, as is also clear from page-57 of the appeal memo. This fact may be verified by the Commissioner (Appeals) and in case the deposit has been made, he may proceed to decide the application filed by the appellant for condonation of delay. In case, the deposit has not been made, the Commissioner (Appeals) may grant one more opportunity to the appellant to make the pre-deposit. The order dated March 02, 2021 passed by the Commissioner (appeals) is, accordingly, set aside - Appeal allowed.
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