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<h1>Appellate tribunal emphasizes fair hearing over procedural formalities in Central Excise Act appeal</h1> The appellate tribunal set aside the Commissioner (Appeals)'s order dismissing the appeal for non-compliance with pre-deposit requirements under Section ... Stay - Pre-deposit when deemed to have been waived by conduct of appellate authority Issues: Appeal against order of Commissioner (Appeals) dismissing appeal for non-compliance with pre-deposit under Section 35F of Central Excise Act without considering merits.Paragraph 4 of the judgment analyzes the order of the Commissioner (Appeals) and highlights that the appeal was dismissed solely due to non-compliance with an earlier direction for pre-deposit under Section 35F of the Central Excise Act. The Commissioner (Appeals) did not delve into the merits of the case despite hearing the assessee's counsel and considering their submissions. The judgment points out that under Section 35 of the Central Excise Act, the Commissioner (Appeals) has the authority to proceed with the final hearing of an appeal without the requirement of pre-deposit under Section 35F. Therefore, the Commissioner (Appeals) was deemed to have implicitly waived the pre-deposit requirement by taking up the appeal for final hearing and hearing the counsel on the grounds of appeal. Consequently, it was concluded that the Commissioner (Appeals) erred in dismissing the appeal for non-compliance with Section 35F after having already dispensed with the pre-deposit requirement.Paragraph 5 of the judgment sets aside the order of the Commissioner (Appeals) and directs them to dispose of the assessee's appeal on its merits in accordance with the law and principles of natural justice. The decision to remand the appeal for a fresh consideration on its merits signifies that the appellate tribunal found the dismissal of the appeal solely based on non-compliance with the pre-deposit requirement to be unjust and in violation of procedural fairness. By allowing the appeal by way of remand, the tribunal aims to ensure that the appeal is adjudicated based on its substantive merits rather than procedural irregularities, emphasizing the importance of upholding principles of natural justice and due process in the adjudicatory process.
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