2022 (1) TMI 1068

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....the Appellant Mr.Mahesh Bhardwaj, Authorised Representative for the Respondent ORDER RACHNA GUPTA Present order disposes of two common appeals arising out of 2 consequent proceedings, however, with respect to same Order-in-Original. The order in appeal bearing No.04/2021 dated 3rd August, 2021 has been assailed herein. Vide the aforesaid order, the Commissioner (Appeals) has dismissed ....

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....als) had not considered the said request and dismissed the appeal. It is, thereafter, the appellant had made the deposit of Rs. 11,400/- of pre-deposit on 27 August, 2021. The challan as annexed with the appeal record is impressed upon. Ld. Counsel submitted that after making compliance of section 35 F that another appeal was filed before Commissioner (Appeals) but the same has also not been consi....

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....e amount of pre-deposit (Rs. 11,400/-) at the time of filing his initial appeal before Commissioner (Appeals), against the aforementioned Order in Original. In terms of section 35 F of Central Excise Act, 1944 the appeal before Commissioner (Appeals) shall not be entertained by Commissioner (Appeals) unless the appellant deposits 7 ½ % of the duty in dispute. The use of word "shall" in the ....

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....od by the appellant. Law has been settled that procedural lapses shall not take away the substantial justice. Otherwise also it is the fundamental principle of natural justice that opportunity of hearing be provided to the aggrieved and disposal of a lis should always preferably be on merits. In the present case, since the procedural lapse / the defect stands already cured by the appellant. I deem....