TMI Blog2019 (1) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (AR) ORDER PER: S.K. MOHANTY Heard both sides. 2. The learned Commissioner (Appeals) vide impugned order dated 09.03.2018 has dismissed the appeal filed by the appellant, on the ground that the mandatory requirement of predeposit provided under Section 35F of the Central Excise Act, 1944 has not been complied with by the appellant. Since the appeal was rejected under Section 35A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The above observations were recorder by the Bench, solely based upon the submissions made by the learned Advocate for the appellant. However, on perusal of the case records, I do not find any evidence provided by the appellant in support of the stand that the requirement of Section 35F of the Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of justice. Accordingly, the appellant is directed to deposit a cost of ₹ 5,000/- (Rupees five thousand only) in Prime Minister s Relief Fund within a period of four weeks from the date of receipt of this order. On showing compliance of such deposit, the learned Commissioner (Appeals) shall take up the appeal for a decision on merits. Needless to say, that before deciding the issue afresh, o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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