2004 (4) TMI 347

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....i V. Valte, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I think the appeal itself needs to be finally disposed of at this stage. 2. Accordingly, after waiving pre-deposit, I take up the appeal. 3. The appeal is against an order of the Commissioner (Appeals). The last two paragraphs of his order are reproduced below :- "Final hear....

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....essee on the sole ground of non-compliance with an earlier direction for pre-deposit under Section 35F of the Central Excise Act, without going into the merits of the case. Under Section 35 of the Central Excise Act, it is permissible for the Commissioner (Appeals) to take up any appeal for final hearing after dispensing with the requirement of pre-deposit under Section 35F. The impugned order sug....