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2022 (12) TMI 910 - AT - Service TaxMaintainability of appeal - noncompliance with the requirement of section 35F of Central Excise Act, 1944 - HELD THAT:- The appeal filed before the Commissioner (Appeals) should be entertained for a decision on merits. Since he has not discussed the merits of the case and simply dismissed the appeal for noncompliance with the requirement of Section 35F of Central Excise Act, 1944, we are of the opinion that the matter should go back to Commissioner (Appeals) for a decision on merits insofar as the appeal is concerned. The appeal is allowed in favour of the appellant by way of remand to the Commissioner (Appeals) for deciding the appeal afresh on the basis of available records and the submissions to be made by the appellant during the course of hearing of the appeal.
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