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2021 (12) TMI 674 - HC - Central ExciseMaintainability of appeal - pre-deposit under Section 35-F of the Act - appellant submitted that Section 35F of the Act is introduced with effect from 6.8.2014 and that the show cause notice issued to the appellant was much before the said amendment and hence, the amendment under Section 35-F of the Act, being perspective in nature is not applicable to this case and the disposal of the appeal relying on the pre-deposit is illegal and wrong - HELD THAT:- On going through the order of the CESTAT, it is seen that the appeal was disposed of directing the appellant to make the pre-deposit as provided under Section 35-F of the Act before the Commissioner (Appeals) and if the appellant makes the pre-deposit, the Commissioner (Appeals) was directed to decide the appeal on merits. In fact, the order of the CESTAT does not foreclose the appellant's case, but he is given an option to make the pre-deposit before the 1st appellate authority and if the deposit is made, the first appellate authority shall direct to consider the appellant's case on merits. We fully agree with the order of the CESTAT as it is a mandatory provision that the appellant has to make the pre-deposit as per Section 35F of the Act and only in that case, the appeal need be entertained - the order of the CESTAT is confirmed. Appeal disposed off.
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