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    <title>2021 (12) TMI 480 - KERALA HIGH COURT</title>
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    <description>The Court upheld the dismissal of the appeal by CESTAT for non-compliance with the pre-deposit requirement under Section 35-F of the Central Excise Act. However, the appellant was granted three months to fulfill the pre-deposit condition, after which CESTAT was directed to expedite the appeal&#039;s consideration within six months. Compliance with statutory requirements for appeal consideration was emphasized, and the case was disposed of with the directive for the appellant to make the necessary pre-deposit within the specified timeframe for re-evaluation by CESTAT.</description>
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    <pubDate>Wed, 01 Dec 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=415714</link>
      <description>The Court upheld the dismissal of the appeal by CESTAT for non-compliance with the pre-deposit requirement under Section 35-F of the Central Excise Act. However, the appellant was granted three months to fulfill the pre-deposit condition, after which CESTAT was directed to expedite the appeal&#039;s consideration within six months. Compliance with statutory requirements for appeal consideration was emphasized, and the case was disposed of with the directive for the appellant to make the necessary pre-deposit within the specified timeframe for re-evaluation by CESTAT.</description>
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