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    <title>2021 (12) TMI 674 - KERALA HIGH COURT</title>
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    <description>The High Court upheld the CESTAT&#039;s order directing pre-deposit under Section 35-F of the Central Excise Act, emphasizing its mandatory nature for appeal consideration. The appellant was granted three months to fulfill the pre-deposit condition, followed by a directive for the Commissioner (Appeals) to decide on the appeal&#039;s merits within six months.</description>
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      <description>The High Court upheld the CESTAT&#039;s order directing pre-deposit under Section 35-F of the Central Excise Act, emphasizing its mandatory nature for appeal consideration. The appellant was granted three months to fulfill the pre-deposit condition, followed by a directive for the Commissioner (Appeals) to decide on the appeal&#039;s merits within six months.</description>
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