2019 (3) TMI 1913

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....For the Respondent : Shri Rajeev Ranjan, Additional Commissioner (AR). Per : Archana Wadhwa After hearing both the sides, I find that Commissioner (Appeals) rejected the appeal as not maintainable, inasmuch as, the appellant deposited 7.5% of duty subsequent to the filing of appeal. He has observed that inasmuch as, the appeal was not complete at the time of filing, the day on which the appe....

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....ther condone the delay of 30 days. However, on going through the said Section, I do not find any provision to the extent that appeal filed would not be taken as complete appeal, unless the pre-deposit in terms of Section 35F is made. The only requirement in Sub-section 2 of Section 35 is that every appeal under this Section shall be in the prescribed form and shall be verified in the prescribed ma....