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2023 (9) TMI 1067 - CESTAT CHENNAIMaintainability of appeal - appeal rejected on the grounds that the appellant had not made the pre-deposit as required under section 35F of the Central Excise Act, 1944 as made applicable to Service Tax - HELD THAT:- The appellant had filed an application for waiver of pre-deposit ordered by the Commissioner (Appeals). This Tribunal vide Miscellaneous Order No. 42008/2014 dated 24.11.2014 directed the appellant to make a pre-deposit of Rs.1,30,000/- only. Upon deposit of the said amount, predeposit of the balance amount of tax along with interest and penalty was to be waived and stay of recovery thereof to be operative till the disposal of the appeal. The appeal has not been disposed of on merits by the lower appellate authority since the predeposit had not been made by the appellant. Now that the defect has been cured, the matter remanded back to the lower appellate authority to decide the issue on merits. The Commissioner (Appeals) shall follow the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter. The appellant should also co-operate with the appellate authority in completing the process expeditiously and in any case within ninety days of receipt of this order. The impugned order is set aside and the appeal is restored before the Commissioner (Appeals) for a decision on merits - appeal disposed off.
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