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    <title>2013 (3) TMI 62 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner(Appeals)&#039;s order dismissing the appeal for non-compliance with section 35F of the Central Excise Act, 1944. The Tribunal waived the pre-deposit requirement as the appellant had timely deposited the directed amount, remitting the case for a fresh decision without additional pre-deposit. The Tribunal emphasized granting a fair hearing and left all issues open, allowing the appeal through remand and disposing of the stay petition.</description>
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      <description>The Tribunal set aside the Commissioner(Appeals)&#039;s order dismissing the appeal for non-compliance with section 35F of the Central Excise Act, 1944. The Tribunal waived the pre-deposit requirement as the appellant had timely deposited the directed amount, remitting the case for a fresh decision without additional pre-deposit. The Tribunal emphasized granting a fair hearing and left all issues open, allowing the appeal through remand and disposing of the stay petition.</description>
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