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    <title>2022 (9) TMI 61 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal due to the appellant&#039;s failure to comply with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, as applicable to service tax matters. Despite multiple opportunities, the appellant did not rectify the defects in the appeal, including the non-compliance with the deposit requirement. The absence of appellant representation during hearings further contributed to the dismissal. The Tribunal&#039;s decision was supported by legal precedents emphasizing the mandatory nature of pre-deposit requirements, leading to the appeal&#039;s dismissal.</description>
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      <description>The appeal was dismissed by the Tribunal due to the appellant&#039;s failure to comply with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, as applicable to service tax matters. Despite multiple opportunities, the appellant did not rectify the defects in the appeal, including the non-compliance with the deposit requirement. The absence of appellant representation during hearings further contributed to the dismissal. The Tribunal&#039;s decision was supported by legal precedents emphasizing the mandatory nature of pre-deposit requirements, leading to the appeal&#039;s dismissal.</description>
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