2022 (9) TMI 10

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....AINAN OOMMEN AND SHERRY SAMUEL OOMMEN RESPONDENT: ADV RAJESH. K.RAJU JUDGMENT Petitioner has approached this Court, being aggrieved by Ext.P3 order, by which the appeal filed by the petitioner before the First Appellate Authority (the 2nd respondent) has been rejected on the ground that the petitioner has not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944....

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....onsider the matter on merits. 3. Learned Standing Counsel appearing for the respondents submits that in the light of the judgment in Nattakam Service Co-operative Bank (supra) , an opportunity can be granted to the petitioner to make a pre-deposit and have its appeal decided on merits. 4. Having heard the learned counsel as above, this writ petition is allowed. Ext. P3 order will stand set a....