https://www.taxtmi.com/caselaws?id=437494 The appeal was allowed by the Tribunal, remanding the case back to the Commissioner (Appeals) for re-hearing on merit. The Tribunal found that the dismissal of the appeal solely for non-compliance with pre-deposit requirements was unwarranted, especially when the appellant rectified the issue by paying the full pre-deposit amount in cash. The previous order was set aside, enabling a re-evaluation of the case on its merits in accordance with Section 35A(iv) of the Central Excise Act 1944. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 08 May 2023 07:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437494 The appeal was allowed by the Tribunal, remanding the case back to the Commissioner (Appeals) for re-hearing on merit. The Tribunal found that the dismissal of the appeal solely for non-compliance with pre-deposit requirements was unwarranted, especially when the appellant rectified the issue by paying the full pre-deposit amount in cash. The previous order was set aside, enabling a re-evaluation of the case on its merits in accordance with Section 35A(iv) of the Central Excise Act 1944. Case-Laws Service Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437494