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2015 (10) TMI 965 - AT - Central ExciseWaiver of pre deposit - Section 35F - Debit made in CENVAT Credit account - Mandatory pre deposit - Held that:- The entire dispute in the case relates to the incorrectness of the utilisation of the amount used from CENVAT account. The order of the Commissioner clearly does not recognize the payments made through said account and orders payment in cash. In view of the fact that the Rule 8(3A) as well as the order of the Commissioner clearly distinguishing between the payment in cash with payment through CENVAT, the same can not be equated. - appeal is therefore liable to be dismissed as non maintainable for lack of compliance of requirement of Section 35F - However, in the interest of justice, we grant four weeks time to pay 7.5% of the disputed amount and report compliance on 20.10.2015. Case law pf PMT [[2015 (10) TMI 975 - CESTAT MUMBAI] ] relied upon by assessee distinguishable.
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