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    <title>2012 (7) TMI 819 - CESTAT AHMEDABAD</title>
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    <description>Pre-deposit of confirmed cost recovery charges was waived where the appellant, an EOU, showed a prima facie case and the factory had no permanently appointed officer at the premises. The Tribunal noted that the first appellate authority had dismissed the appeal only for non-compliance with the pre-deposit direction without deciding the dispute on merits. It therefore directed that the matter be heard afresh on merits and remanded it to the first appellate authority to reconsider the case in accordance with natural justice, without insisting on pre-deposit.</description>
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      <title>2012 (7) TMI 819 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=246511</link>
      <description>Pre-deposit of confirmed cost recovery charges was waived where the appellant, an EOU, showed a prima facie case and the factory had no permanently appointed officer at the premises. The Tribunal noted that the first appellate authority had dismissed the appeal only for non-compliance with the pre-deposit direction without deciding the dispute on merits. It therefore directed that the matter be heard afresh on merits and remanded it to the first appellate authority to reconsider the case in accordance with natural justice, without insisting on pre-deposit.</description>
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      <pubDate>Fri, 06 Jul 2012 00:00:00 +0530</pubDate>
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