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2008 (11) TMI 160

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..... r no absolute right in statute for appeal and the right is conditional by pre-deposit, how the learned appellate authority below proceeded to decide the matter on merit. This has resulted in total failure of justice prejudicing interest of Revenue - case remanded - ST/601-602/2007 - ST/344-345/2008(PB) - Dated:- 14-11-2008 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri H .....

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..... pre-deposit under section 35F of the Central Excise Act, 1944 read together with the provisions of Finance Act, 1994. We surprise that when there was pre-requisite of the pre-deposit to consider an appeal for no absolute right in statute for appeal and the right is conditional by pre-deposit, how the learned appellate authority below proceeded to decide the matter on merit. This has resulted in t .....

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