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2017 (2) TMI 1259 - AT - Central ExcisePre-deposit - Section 35F of the Central Excise Act - Circular of the CESTAT dated 28-8-2014 - Rule 6A of CESTAT (Procedure) Rules, 1982 - Held that: - there is no provision in the Central Excise Act, 1944 and CESTAT (Procedure) Rules, 1982, CESTAT circular or C.B.E. & C. circular which states that the amount paid in one appeal could be adjusted towards another appeal. The language of Section 35F is very clear and it says that “the Tribunal should not entertain any appeal without making the mandatory pre-deposit specified in the Section” - in view the statutory provision under Section 35F of the Central Excise Act, 1944, we direct all the applicants in these appeals to make mandatory pre-deposit of 7.5%/10% as the case may be.
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