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2020 (12) TMI 695 - AT - Central ExciseMaintainability of appeal - not depositing the mandatory pre-deposit under Section 35F of CEA - HELD THAT:- The appellant had already filed Revision application challenging the decision of the Commissioner (Appeals) whereby the Commissioner (Appeals) had accepted the Department’s appeal. Also, the appellant has filed the revision application against the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Bangalore. Also, the Revenue has now attached the copy of the notice issued by the Revisionary Authority which shows that the whole issue is pending with the Revisionary Authority, Government of India. Since the issue is pending before the Revisionary Authority, it was incumbent on the original authority not to adjudicate the protective notices issued by them and should have waited till the decision of the Revisionary Authority. Matter remanded to the original authority with a direction to keep the whole matter in abeyance till the decision of the Revisionary Authority - appeal allowed by way of remand.
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