2021 (5) TMI 352

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..... tative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the ld.n Commissioner (Appeals) dismissed their appeal for noncompliance of the provisions of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 for non deposit of mandatory pre-deposit. 2. Today the matter was called. The ld. AR submitted that the impugned order .....

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..... smissal of appeal on the ground of non-compliance of the provisions of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 for non deposit of mandatory pre-deposit is set aside. 4. Further, the arguments raised by the ld. AR that the appellant has not filed the appeal before the ld. Commissioner (Appeals) in time but no appeal has been filed by the Revenue ag .....

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..... of ld. AR to file the cross examination is rejected. 6. As the ld. Commissioner (Appeals) has not decided the issue on merits; therefore, in the interest of justice, I remand the matter back to the ld. Commissioner (Appeals) to decide the issue only on merits in view of various judicial pronouncements on the issue. It is pertinent to mention here that the issue of limitation has already been sett .....

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