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    <title>2010 (3) TMI 572 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s dismissal of appeals for waiver of predeposit amounts due to non-compliance with Section 35F. Emphasizing the importance of natural justice principles, the Tribunal remanded the matters for a fresh decision, directing the Commissioner to provide the appellants with an opportunity of hearing before deciding on the waiver. The decision highlighted the necessity of considering undue hardship and imposing conditions accordingly to prevent denial of the right of appeal and ensure fair adjudication under the Central Excise Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78564</link>
      <description>The Tribunal set aside the Commissioner&#039;s dismissal of appeals for waiver of predeposit amounts due to non-compliance with Section 35F. Emphasizing the importance of natural justice principles, the Tribunal remanded the matters for a fresh decision, directing the Commissioner to provide the appellants with an opportunity of hearing before deciding on the waiver. The decision highlighted the necessity of considering undue hardship and imposing conditions accordingly to prevent denial of the right of appeal and ensure fair adjudication under the Central Excise Act.</description>
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      <pubDate>Mon, 29 Mar 2010 00:00:00 +0530</pubDate>
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