CEGAT Mumbai remands appeal without pre-deposit due to Section 35F non-compliance

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, remanding the matter back to the appellate authority without requiring pre-deposit. The initial dismissal of the appeal was due to non-compliance with Section 35F of the Central Excise Act concerning Modvat denial linked to a correctable defect in the invoice from a First Stage Dealer.

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The Appellate Tribunal CEGAT, Mumbai allowed the appeal and remanded the matter back to the appellate authority for hearing without insisting on pre-deposit. The appeal was dismissed initially due to non-compliance with Section 35F of the Central Excise Act regarding Modvat denial based on a curable defect in the invoice from a First Stage Dealer.

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