2019 (3) TMI 1913

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... jan, Additional Commissioner (AR). Per : Archana Wadhwa After hearing both the sides, I find that Commissioner (Appeals) rejected the appeal as not maintainable, inasmuch as, the appellant deposited 7.5% of duty subsequent to the filing of appeal. He has observed that inasmuch as, the appeal was not complete at the time of filing, the day on which the appellant had deposited the amount, has to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r, on going through the said Section, I do not find any provision to the extent that appeal filed would not be taken as complete appeal, unless the pre-deposit in terms of Section 35F is made. The only requirement in Sub-section 2 of Section 35 is that every appeal under this Section shall be in the prescribed form and shall be verified in the prescribed manner. As such, I find that the adoption o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal and not a requirement of filing of the appeal. 4. In view of above discussions, I set aside the impugned order and remand the matter to Commissioner (Appeals), for decision on merit, inasmuch as, the appellant has admittedly pre-deposited the amount in terms of Section 35F of the Act and the original appeal was also filed well within time. 5. Appeal is thus allowed by way of remand. (Dic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X