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    <title>2024 (9) TMI 1658 - CESTAT ALLAHABAD</title>
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    <description>An appeal dismissed for non-compliance with the mandatory pre-deposit requirement can be restored once the appellant proves compliance with Section 35F of the Central Excise Act, 1944. Where the statutory deposit of 10% of the duty in dispute is shown to have been made, the basis for dismissal for want of pre-deposit no longer survives. On that footing, the restoration application was allowed and the earlier dismissal order was recalled.</description>
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      <description>An appeal dismissed for non-compliance with the mandatory pre-deposit requirement can be restored once the appellant proves compliance with Section 35F of the Central Excise Act, 1944. Where the statutory deposit of 10% of the duty in dispute is shown to have been made, the basis for dismissal for want of pre-deposit no longer survives. On that footing, the restoration application was allowed and the earlier dismissal order was recalled.</description>
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