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2022 (9) TMI 689 - AT - CustomsMaintainability of appeal - appeal of the appellant rejected for non-compliance with the requirement of pre-deposit as per Section 129E of the Customs Act, 1962 - HELD THAT:- Since the appellant has made the pre-deposit as required for hearing the appeal, I am of the view that the pre-deposit made before the Tribunal can be treated as pre-deposit made before the Commissioner (Appeals). Since the Commissioner (Appeals) has not passed any order in the matter remanded back to him, on merits, ends of justice will be met if this matter is again remanded back to the Commissioner (Appeals) for deciding the issue involved, on merits, as per the earlier remand order of the Tribunal - it is made clear that the appellant would be barred from claiming the refund of the amount pre-deposited for filing of this appeal in Tribunal till the disposal of the appeal by the Commissioner (Appeals) in the remand proceedings. Appeal is allowed and the matter remanded back to the Commissioner (Appeals) for deciding the issue on merits.
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