Rejection on Technical Grounds Unjustified

The Chennai Bench of CESTAT set aside an order of the Commissioner (Appeals) dismissing an appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944. 

The Tribunal held that the appellant had already deposited amounts substantially exceeding the statutory pre-deposit requirement and that rejection of the appeal on technical grounds, despite such compliance, was unjustified. 

The matter was accordingly remanded for adjudication on merits.