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2015 (10) TMI 1811 - CESTAT AHMEDABADWaiver of pre deposit - Mandatory pre deposit - Held that:- Appellant company filed appeal alongwith the stay application against the impugned order, which is unsigned by the appellant company. The Registry of the Tribunal issued the defect notice directing the appellant company to remove the defects and no step was taken by them. Apart from that, as per amended provisions of Section 35F of Central Excise Act 1944, the Tribunal may entertain the appeal subject to deposit of 10% of duty or penalty. - Tribunal shall not entertain any appeal unless the appellant has deposited 10% of the duty, in case by duty or duty and penalty are in dispute, or penalty or such penalty is in dispute on decision or appeal against. It is noted that as per the defect notice of the registry, the appellant failed to produce the proof of mandatory deposit in terms of Section 35F of the Central Excise Act 1944 as amended. So, Tribunal cannot entertain the appeal. The appeal is dismissed as not maintainable - Decided against assessee.
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