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    <title>2008 (11) TMI 160 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the lower appellate authority for re-consideration of the pre-deposit issue, emphasizing the necessity of pre-deposit for appeals under the Central Excise Act and Finance Act. The lower authority was directed to review the pre-deposit based on the law and provide a reasonable opportunity for the appellant to present their case, ensuring the matter is disposed of in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33803</link>
      <description>The Tribunal remanded the case back to the lower appellate authority for re-consideration of the pre-deposit issue, emphasizing the necessity of pre-deposit for appeals under the Central Excise Act and Finance Act. The lower authority was directed to review the pre-deposit based on the law and provide a reasonable opportunity for the appellant to present their case, ensuring the matter is disposed of in accordance with the law.</description>
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