https://www.taxtmi.com/caselaws?id=114469 The Tribunal set aside the Commissioner (Appeals)' orders rejecting the appeals due to non-compliance with Section 35F of the Central Excise Act. It emphasized that pre-deposit is not a prerequisite for appeal admission but for considering the appeal on its merits. The Tribunal found the denial of natural justice to the appellant as they were not given a chance to rectify the non-compliance. The appeals were allowed by way of remand, directing the Commissioner (Appeals) to provide an effective opportunity under Section 35F before proceeding to dispose of the appeals on merits, stressing procedural fairness and adherence to natural justice principles. en-us Wed, 30 Jun 2004 00:00:00 +0530 Tue, 15 May 2012 18:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114469 The Tribunal set aside the Commissioner (Appeals)' orders rejecting the appeals due to non-compliance with Section 35F of the Central Excise Act. It emphasized that pre-deposit is not a prerequisite for appeal admission but for considering the appeal on its merits. The Tribunal found the denial of natural justice to the appellant as they were not given a chance to rectify the non-compliance. The appeals were allowed by way of remand, directing the Commissioner (Appeals) to provide an effective opportunity under Section 35F before proceeding to dispose of the appeals on merits, stressing procedural fairness and adherence to natural justice principles. Case-Laws Central Excise Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114469