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    <title>2011 (10) TMI 257 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s dismissal of the appeal for non-compliance with Section 35F and remanded the matter for a decision on merit. The applicant, classified as a commercial construction entity, was directed to deposit Rs.5,00,000 for partial waiver of the pre-deposit amount. Compliance with statutory provisions was emphasized, and the appeal outcome focused on the need for a thorough examination of evidence before reaching a decision on the merits.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s dismissal of the appeal for non-compliance with Section 35F and remanded the matter for a decision on merit. The applicant, classified as a commercial construction entity, was directed to deposit Rs.5,00,000 for partial waiver of the pre-deposit amount. Compliance with statutory provisions was emphasized, and the appeal outcome focused on the need for a thorough examination of evidence before reaching a decision on the merits.</description>
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