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    <title>2025 (4) TMI 1803 - CESTAT KOLKATA</title>
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    <description>Statutory pre-deposit is a condition precedent for entertaining an excise service tax appeal, and non-compliance under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 justified dismissal. The record was also found incomplete because the show-cause notice and supporting documents referred to in the adjudication order were not produced. In these circumstances, the appeal was treated as unsustainable and dismissed for want of mandatory compliance and supporting material.</description>
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      <link>https://www.taxtmi.com/caselaws?id=468263</link>
      <description>Statutory pre-deposit is a condition precedent for entertaining an excise service tax appeal, and non-compliance under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 justified dismissal. The record was also found incomplete because the show-cause notice and supporting documents referred to in the adjudication order were not produced. In these circumstances, the appeal was treated as unsustainable and dismissed for want of mandatory compliance and supporting material.</description>
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