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    <title>2018 (11) TMI 668 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by way of remand as the Tribunal noted non-compliance with Section 35F of the Central Excise Act, 1944 but acknowledged the partial deposit made by the appellant. The matter was remanded to the Commissioner (Appeals) for a fresh decision on merit without insisting on further pre-deposit, keeping all issues open. The judgment underscores the importance of procedural compliance and the Tribunal&#039;s authority to remand cases for a fair consideration on merits, ensuring adherence to legal procedures and principles of natural justice.</description>
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      <description>The appeal was allowed by way of remand as the Tribunal noted non-compliance with Section 35F of the Central Excise Act, 1944 but acknowledged the partial deposit made by the appellant. The matter was remanded to the Commissioner (Appeals) for a fresh decision on merit without insisting on further pre-deposit, keeping all issues open. The judgment underscores the importance of procedural compliance and the Tribunal&#039;s authority to remand cases for a fair consideration on merits, ensuring adherence to legal procedures and principles of natural justice.</description>
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