The present appeal is directed against the impugned order dated 20.06.2023 passed by the Commissioner (Appeals), CGST, Ludhiana, whereby the learned Commissioner (Appeals) has rejected the appeal of the appellant being non-maintainable as the appellant had not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.

2. Heard both the parties and perused the material on record.

3. The learned Counsel for the appellant submits that the Commissioner (Appeals) has not decided their appeal on merits after hearing the same on merits and has rejected the appeal because the appellant could not make the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. The learned Counsel further submits that now the appellant has complied with the requirement of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. The learned Counsel further prays that the present appeal may be remanded back to the Commissioner (Appeals) with the direction to decide the same on merits.

4. On the other hand, learned Authorized Representative for the department reiterates the findings of the impugned order.

5. In view of the fact that the appellant has now complied with the requirement of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, I set aside the impugned order and remand the matter back to the learned Commissioner (Appeals) with the direction to decide the same on merits after following the principles of natural justice and thereafter, pass a reasoned order in accordance with law within the period of two months from the date of receipt of the certified copy of this order.

6. In result, the appeal is allowed by way of remand.