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2015 (10) TMI 1682 - AT - Central ExciseMaintainability of the appeal - Waiver of pre deposit - Section 35F - Mandatory pre deposit - Held that:- purported reversal of credit of ₹ 5,63,66,047/- cannot be considered, as the appellant has issued invoices and their customers would have already taken credit of the same. We find these issues will have to be gone into detail at the time of final hearing and cannot be decided at this stage. - keeping in view the provisions of Section 35F as enumerated above, as also the amount confirmed in the impugned order, the appellant is directed to deposit 7.5% of the duty involved minus the amount of ₹ 3,44,773/- already reversed. Since the appellant has not deposited the said amount, the appeal is not maintainable. However, in the interest of justice, the appellant is directed to pay the said amount within a period of four weeks - Partial stay granted.
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