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    <title>2018 (11) TMI 1519 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed by the Tribunal, remanding the matter back to the Commissioner (Appeals) for a fresh decision. The Tribunal found that the appellant had complied with the requirements of Section 35F of the Central Excise Act, 1944, despite the initial dismissal by the Commissioner (Appeals) based on non-compliance. The Commissioner (Appeals) was instructed to assess the merits of the case and issue a reasoned order after considering the available records and submissions, granting the appellant an opportunity to be heard before a final decision is made.</description>
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      <description>The appeal was allowed by the Tribunal, remanding the matter back to the Commissioner (Appeals) for a fresh decision. The Tribunal found that the appellant had complied with the requirements of Section 35F of the Central Excise Act, 1944, despite the initial dismissal by the Commissioner (Appeals) based on non-compliance. The Commissioner (Appeals) was instructed to assess the merits of the case and issue a reasoned order after considering the available records and submissions, granting the appellant an opportunity to be heard before a final decision is made.</description>
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