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Issues: Whether the appeal was maintainable without making any further pre-deposit where the appellant had already paid an amount that was appropriated in the impugned order.
Analysis: The relevant pre-deposit requirement under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 was considered in light of the amount already paid by the appellant and appropriated by the adjudicating authority. The credited amount was treated as satisfying the required pre-deposit.
Conclusion: The appeal was held to be maintainable, and no further pre-deposit was required.