https://www.taxtmi.com/caselaws?id=431793 The appeal for early hearing was granted, and the Tribunal decided to dispose of the appeal on the same day due to the issue being narrow. Despite noncompliance with Section 35F of the Central Excise Act, the Tribunal found the appeal should be entertained for a decision on merits as the appellant had deposited the required amount. The Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision based on available records and the appellant's submissions, emphasizing the appellant's right to a personal hearing. en-us Tue, 06 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431793 The appeal for early hearing was granted, and the Tribunal decided to dispose of the appeal on the same day due to the issue being narrow. Despite noncompliance with Section 35F of the Central Excise Act, the Tribunal found the appeal should be entertained for a decision on merits as the appellant had deposited the required amount. The Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision based on available records and the appellant's submissions, emphasizing the appellant's right to a personal hearing. Case-Laws Service Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431793