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2016 (1) TMI 294 - AT - Central ExciseWaiver of pre deposit - Mandatory pre deposit - Held that:- After reproducing the provisions of section 35F, Board Circular dated 16.09.2014, categorically held that the amount deposited by the appellant was not reversed during the course of investigation, was paid by the appellant themselves and are matter of dispute with reference the duty demand confirmed. In the case in hand, we find that the impugned order is passed in adjudication proceedings in pursuance to the show cause notice issued for the demand of Central Excise duty, hence the duty amount deposited by the appellants needs to be considered as in compliance of the provisions of section 35F of the Central Excise Act, 1944 - legislative intent in framing the provisions of section 35F of Central Excise Act, 1944, was to ensure that the right of appeal of an assesse is never exhausted, but subject to the conditions that the assessee deposits an amount equivalent to 7.5% or 10% as the case may be, of the duty confirmed by lower authorities - Appeal disposed of.
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