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    <title>2022 (12) TMI 1241 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai allowed an appeal for early hearing and compliance with the pre-deposit requirement. The Tribunal found that the appellant had indeed fulfilled the pre-deposit requirement, which was not considered by the first appellate authority, leading to the dismissal of the appeal. The Tribunal remanded the matter to the Commissioner for a fresh decision, emphasizing the need for a hearing on the merits of the case. The appeal was allowed for reconsideration based on the available records and submissions, ensuring a fair opportunity for the appellant to present their case.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai allowed an appeal for early hearing and compliance with the pre-deposit requirement. The Tribunal found that the appellant had indeed fulfilled the pre-deposit requirement, which was not considered by the first appellate authority, leading to the dismissal of the appeal. The Tribunal remanded the matter to the Commissioner for a fresh decision, emphasizing the need for a hearing on the merits of the case. The appeal was allowed for reconsideration based on the available records and submissions, ensuring a fair opportunity for the appellant to present their case.</description>
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