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2016 (11) TMI 1094 - AT - Central ExcisePre-deposit - relief under Rule 41 of the CESTAT (Procedure) Rules, 1982 - if the deposit made under Section 35F can be considered as duty payment against the clearance of goods made earlier - Held that: - the law treats the pre-deposits differently from the duty. In these circumstances it cannot be said that more than 100% duty has been deposited. - application is dismissed.
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