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2013 (11) TMI 590 - HC - Central ExciseDirection of Pre-deposit of Balance Amount – Burden to prove - Whether the Appellate Tribunal was justified in directing pre-deposit of the balance amount of tax, as confirmed in the order and 25% of the penalty u/s 35F of the Central Excise Act, 1944 r.w. Section 83 of the Finance Act, 1994 – Held that:- The onus is upon the Appellant, to produce sufficient material before the Commissioner of Central Excise, either in the form of tax paid challans or otherwise through cogent documentary material for the purposes of establishing that the entire amount which is the subject matter of the demand has been paid - The Tribunal has not gone into this aspect, since it felt disabled from doing so on the ground that it would amount to a review of the earlier order - an opportunity to the Appellant given to establish through cogent material, to the satisfaction of the Commissioner, Central Excise what part of the demand has been paid - Order set aside and the matter restored for fresh consideration – Decided in favour of Appellant.
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