2011 (2) TMI 783

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....sp; Per Shri Justice R.M.S. Khandeparkar:   Heard the advocate for the appellants and Jt. CDR for the respondent. Present appeal arises out of order dated 28.2.05 passed by the Commissioner (Appeals), Jaipur whereby the appeal was dismissed for non-compliance of the provisions of section 35F of the Central Excise Act, 1944.   2. Learned advocate for the appellants placing reliance in ....

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....Having heard the advocate for the appellants and Jt.CDR and on perusal of the impugned order, it is apparent that the appeal was dismissed for non-compliance of deposit of entire duty within 21 days. The impugned order nowhere discloses any opportunity having been given to the appellants to satisfy the Commissioner (Appeals) against dismissal of the appeal in respect of non-deposit of said amount.....