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    <title>2013 (2) TMI 388 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD set aside the lower authority&#039;s dismissal of the appeal due to non-compliance with pre-deposit requirements under Section 35F. The Tribunal found the appellant&#039;s deposit of Rs.30 lakhs during the proceedings to be sufficient based on precedent, emphasizing adherence to principles of natural justice. The matter was remanded to the first appellate authority for reconsideration without requiring further pre-deposit, ultimately disposing of the appeal through remand.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD set aside the lower authority&#039;s dismissal of the appeal due to non-compliance with pre-deposit requirements under Section 35F. The Tribunal found the appellant&#039;s deposit of Rs.30 lakhs during the proceedings to be sufficient based on precedent, emphasizing adherence to principles of natural justice. The matter was remanded to the first appellate authority for reconsideration without requiring further pre-deposit, ultimately disposing of the appeal through remand.</description>
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