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2018 (6) TMI 990 - CESTAT BANGALOREMaintainability of appeal - Non-compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that:- The dismissal of the appeal by the Commissioner (A) for non-compliance of Section 35F is not sustainable in law in view of the fact that the appellant has made a pre-deposit of ₹ 84,549/- being 7.5% of the amount confirmed in the Order-in-Original - case remanded back to the Commissioner (A) to decide the appeals on merits.
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