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2017 (5) TMI 1450 - CESTAT KOLKATAPre-deposit - whether mandatory deposit of seven and half percent as per Section 35F (i) of the CEA 1944, is required to be paid in cash or the same can be paid from CENVAT Credit Account maintained by the appellants - Held that: - deposit u/s 35F (i) cannot be made from CENVAT Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilisation as per Rule 3(4) of the CCR, 2004 - appeal is allowed by way of remand to the First Appellate Authority with directions to decide the appeal on merits without insisting on any further pre-deposit - appeal allowed by way of remand.
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