2019 (1) TMI 1421 – CESTAT MUMBAI – TMI – Maintainability of appeal – non-compliance with the pre-deposit – Section 35F of the Central Excise Act, 1944 – Held that:- There is no 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 appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the issue based on th
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.N. Prabhudesai, Supdt. (AR) 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 Act for nonAppeal compliance of the requirement of pre-deposit for entertaining such appeal, I am in complete agreement with such rejection by the learned Commissioner (Appeals). However, considering the fact that the statutory requirement of pre-deposit of 10% of the disputed amount has already been complied with by the appellant befo
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he Act has duly been complied with. Thus, it seems that the appellant is very casual in its approach for seeking appellate remedy for resolving its dispute. It is expected that the person seeking justice from the appellate forum, should come forward with clean and clear evidences on facts, inasmuch as, appreciation of evidence is the domain of the original authority, who alleges the wrong doings of the assessee. The appellate body can only decide the issue based on the findings recorded by the lower authority(s) and on the basis of documents available before it. However, it transpires from the present proceedings that the appellant has not pursued its statutory remedy of appeal diligently. To discourage the uncaring attitude in filing appea
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