Kerala HC permits assessee to pre-deposit amount for entertaining appeal, quashed order of rejection of appeal

EXCISE/ST/VAT : Where assessee against order of Adjudicating Authority filed appeal and Commissioner (Appeals) rejected appeal because of non-deposit of amount required for entertaining appeal as per provisions of section 35F, assessee was to be permitted to deposit amount as envisaged by section 35F towards pre-deposit for entertaining its statutory appeal

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