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    <description>Dismissal of an excise appeal solely for non-compliance with the pre-deposit requirement under section 35F was set aside where the appellant had already made a substantial deposit and the merits had not been examined by the first appellate authority. The Tribunal considered that the dispute required fresh determination on merits and remanded the matter to the Commissioner (Appeals) for that purpose, leaving the substantive tax liability open for reconsideration.</description>
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