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    <title>2014 (11) TMI 914 - KARNATAKA HIGH COURT</title>
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    <description>Non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act did not justify final rejection where the directed amount was subsequently deposited by challan. The High Court treated the later deposit as sufficient basis to grant another opportunity for hearing, since the appeal had been dismissed only for failure to deposit the stipulated sum and not on the merits. The dismissal order was set aside, and the Tribunal was directed to restore the appeal and decide it on merits.</description>
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      <description>Non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act did not justify final rejection where the directed amount was subsequently deposited by challan. The High Court treated the later deposit as sufficient basis to grant another opportunity for hearing, since the appeal had been dismissed only for failure to deposit the stipulated sum and not on the merits. The dismissal order was set aside, and the Tribunal was directed to restore the appeal and decide it on merits.</description>
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