2021 (5) TMI 352

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....: Mr. H.S. Brar, Authorised Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the ld.n Commissioner (Appeals) dismissed their appeal for noncompliance of the provisions of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 for non deposit of mandatory pre-deposit. 2. Today the matter was called. T....

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....ct, 1944, therefore, the impugned order qua dismissal of appeal on the ground of non-compliance of the provisions of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 for non deposit of mandatory pre-deposit is set aside. 4. Further, the arguments raised by the ld. AR that the appellant has not filed the appeal before the ld. Commissioner (Appeals) in tim....