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2024 (2) TMI 140 - CESTAT CHANDIGARHRejection of appeal - non-fulfilment of conditions of pre-deposit as per section 35F of Central Excise Act, 1944 as made applicable to service tax by virtue of Section 83 of Finance Act, 1994 - HELD THAT:- It is found that now before filing the present appeal before the Tribunal the appellant has made pre-deposit equal to 10% of the tax demanded in terms of Section 35F Central Excise Act, 1944 and thus complied with the mandatory pre-deposit. This case needs to be remanded back to the Ld. Commissioner (Appeals) for deciding the same on merits. Hence, the impugned order is set aside and the matter is remanded back to the Ld. Commissioner (Appeals) with the direction to decide the appeal within the period of two months after the receipt of the certified copy of this order. Appeals is allowed accordingly by way of remand.
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