https://www.taxtmi.com/caselaws?id=431654 The Court ruled in favor of the appellant, holding that the recovered amount should be considered as pre-deposit under Section 35F of the Central Excise Act, 1944. This decision allowed the appeals to proceed, emphasizing the appellant's right to be heard on merits, even though more than 7.5% of the required pre-deposit had been recovered by the Department. The Court directed the Customs, Excise, and Service Tax Appellate Tribunal to expedite the appeals for final disposal, recognizing the importance of timely resolution despite logistical challenges. en-us Tue, 22 Nov 2022 00:00:00 +0530 Mon, 19 Dec 2022 09:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431654 The Court ruled in favor of the appellant, holding that the recovered amount should be considered as pre-deposit under Section 35F of the Central Excise Act, 1944. This decision allowed the appeals to proceed, emphasizing the appellant's right to be heard on merits, even though more than 7.5% of the required pre-deposit had been recovered by the Department. The Court directed the Customs, Excise, and Service Tax Appellate Tribunal to expedite the appeals for final disposal, recognizing the importance of timely resolution despite logistical challenges. Case-Laws Central Excise Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431654