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2023 (12) TMI 907 - CESTAT KOLKATAMaintainability of appeal - appeal dismissed on the ground of non-fulfilment of mandatory pre-deposit condition - violation of principles of natural justice - HELD THAT:- It is seen that the Appellant has canvassed once again all the details before the Commissioner(Appeals). Even he did not take any trouble to get these facts verified from the office of the adjudicating authority and has mechanically passed this impugned order dismissing the Appeal filed by the Appellant. After observing that gross violation of principles of natural justice has taken place, in the interest of justice, the details is gone through and it is found that the amount of Rs.3,26,322 + Rs.29,449/- already stands paid by the appellant before issue of the Show Cause Notice and is more than the pre-deposit equivalent of 10% of the litigated amount. The defect stands cured - the Appeal itself taken for disposal as the issue is in a short compass - matter remanded to the adjudicating authority to go through all the details given in the letters submitted by the Appellant and also grant Personal Hearing and follow principles of natural justice.
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