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<h1>CESTAT Kolkata Remands Case for Fresh Decision without Additional Predeposit</h1> The Appellate Tribunal CESTAT, Kolkata remanded the case to the Commissioner (Appeals) for a fresh decision without requiring additional predeposit. The ... Dismissal of appeal by Commissioner(Appeals) on ground of non-compliance of direction of pre-deposit - Section 35F of the Central Excise Act, 1944 β Held that:- Since, Commissioner (Appeals) has not decided the issue on merit. Therefore, the case is remanded to Commissioner (Appeals) for deciding afresh without insisting for any further pre-deposit. The Appellate Tribunal CESTAT, Kolkata remanded the case to the Commissioner (Appeals) for fresh decision without insisting on further predeposit. The appeal was disposed of by way of remand, with both sides to be given a reasonable opportunity of hearing.