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    <title>2012 (11) TMI 44 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s dismissal of appeals for non-compliance with Section 35F of the Central Excise Act. It found the dismissal hasty and lacking a fair opportunity for the appellant to present crucial payment details of over Rs. 32 lakhs. Emphasizing the need for a reasonable hearing, the Tribunal directed a reexamination of the appeals without any pre-deposit requirement, stressing the importance of affording the appellant a fair chance to present their case.</description>
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      <description>The Tribunal set aside the Commissioner (Appeals)&#039;s dismissal of appeals for non-compliance with Section 35F of the Central Excise Act. It found the dismissal hasty and lacking a fair opportunity for the appellant to present crucial payment details of over Rs. 32 lakhs. Emphasizing the need for a reasonable hearing, the Tribunal directed a reexamination of the appeals without any pre-deposit requirement, stressing the importance of affording the appellant a fair chance to present their case.</description>
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