Appeal Remanded for Reconsideration After Compliance with Pre-Deposit Requirement in Central Excise Matter.

The Appellate Tribunal CESTAT Allahabad remanded the appeal to the Commissioner (Appeals) for a de-novo decision on merits within 90 days. Initially dismissed for noncompliance with Section 35F of the Central Excise Act, 1944, the appellant later complied by making a pre-deposit exceeding the required 7.5%. The Tribunal deemed the remand appropriate due to the initial dismissal being solely for lack of pre-deposit, allowing reconsideration on merits.

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Issues involved: Compliance with Section 35F of the Central Excise Act, 1944 for filing an appeal.

Summary:
The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by way of remand to the Commissioner (Appeals) for deciding the appeal on merits within 90 days. The appeal was dismissed by the Commissioner (Appeals) for noncompliance with the conditions of Section 35F, which requires a deposit of a certain percentage of duty demanded or penalty imposed before filing an appeal. The appellant had failed to comply with the conditions under this section, leading to the dismissal of the appeal without consideration on merits. However, the appellant later made a pre-deposit of 10% for filing the appeal before CESTAT, exceeding the 7.5% required for the first appellate authority to entertain the appeal. Since the appeal was dismissed solely for the lack of pre-deposit, the Tribunal found it appropriate to remand the matter back to the Commissioner (Appeals) for a de-novo consideration on merits within the specified timeframe.

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