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2022 (12) TMI 771 - MADRAS HIGH COURTMaintainability of appeal - requirement of pre-deposit - Section 35 F of the Central Excise Act, 1944 - HELD THAT:- The appellant cannot be denied of being heard on merits in an appeal as more than 7.5% of the amount required for pre-deposit has been recovered by the Department from the petitioner's clients. The amount has to be treated as pre-deposit for the purpose of Section 35 F of the Central Excise Act, 1944 as made applicable to appeals against order passed under the Finance Act, 1994. Hence, the appeals are allowed. No costs.
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