2019 (1) TMI 1421

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....) ORDER PER: S.K. MOHANTY Heard both sides. 2. The learned Commissioner (Appeals) vide impugned order dated 09.03.2018 has dismissed the appeal filed by the appellant, on the ground that the mandatory requirement of predeposit provided under Section 35F of the Central Excise Act, 1944 has not been complied with by the appellant. Since the appeal was rejected under Section 35A of the Ac....

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.... above observations were recorder by the Bench, solely based upon the submissions made by the learned Advocate for the appellant. However, on perusal of the case records, I do not find any evidence provided by the appellant in support of the stand that the requirement of Section 35F of the Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking....