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2013 (4) TMI 2 - CESTAT, BANGALORENon-compliance with Section 35F of the Central Excise Act - Denying the benefit of Notification No. 3/2004-C.E. and had also imposed equal amount of penalty - Held that:- There is no prima facie evidence even of a water supply plant, as defined under the Notification, having been set up by the appellant. In this view of the matter, the denial of exemption prima facie cannot be faulted. Therefore, the appellant ought to have honoured the appellate Commissioner’s direction for pre-deposit. We direct the appellant to pre-deposit the duty amount within six weeks and report compliance to the Commissioner (Appeals), whereupon the learned Commissioner (Appeals) shall take up the appeal for disposal as above - The stay application also stands disposed of.
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