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    <title>2019 (1) TMI 1421 - CESTAT MUMBAI</title>
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    <description>The Tribunal considered the appeal in favor of the appellant despite non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, as 10% of the disputed amount was already deposited. The matter was remanded for decision on merits. The Tribunal criticized the appellant&#039;s casual approach and imposed a cost of Rs. 5,000 for filing the appeal carelessly. The appeal was directed to proceed on merits after the cost payment, emphasizing adherence to statutory requirements and procedural diligence in seeking appellate remedies.</description>
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      <description>The Tribunal considered the appeal in favor of the appellant despite non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, as 10% of the disputed amount was already deposited. The matter was remanded for decision on merits. The Tribunal criticized the appellant&#039;s casual approach and imposed a cost of Rs. 5,000 for filing the appeal carelessly. The appeal was directed to proceed on merits after the cost payment, emphasizing adherence to statutory requirements and procedural diligence in seeking appellate remedies.</description>
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