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2024 (2) TMI 728 - CESTAT NEW DELHIDismissal of appeal - appeal was rejected on the ground that the same is not accompanied by a proof evidencing that the appellant had deposited 7.5% of duty demanded or penalty imposed through the new revised procedure - HELD THAT:- During the course of hearing, the learned counsel for the appellant has pointed out to the challan dated 13 May 2023 whereby he has made the pre-deposit of the complete 10% in order to avail the appeal to be filed before this Tribunal and the appeal has been filed before the Tribunal on 29.05.2023. Since the needful for payment of the pre-deposit stands complied with, there are no hesitation in remanding the matter back for proper adjudication on merits. Since neither the adjudicating authority in the absence of the documents to be placed by the appellant nor the appellate authority has considered the issue on merits, it would be just and appropriate that the matter is remanded to the adjudicating authority to consider the same on merits and decide the issue in the light of the decisions referred by the superior forums. The matter is remanded back to the adjudicating authority, to be considered de novo - Appeal allowed by way of remand.
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