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2015 (10) TMI 1200 - AT - Central ExciseWaiver of pre deposit - Mandatory pre deposit - Held that:- Tribunal is a creature of Customs, Excise and Service Tax Acts and cannot go beyond the provisions of the said Act. Section 35F clearly provides for deposit of 7.5% and does not give this Tribunal any discretionary powers to waive the same. We accordingly, hold that the appeals are not maintainable. - Decided against assessee.
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