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2016 (12) TMI 1180 - CESTAT KOLKATAAdmissibility of appeal - pre-deposit - Section 35F of the Central Excise Act, 1944 - Learned Advocate relied upon the Apex Court’s order dated 12.09.1967 in the case of Lakshmiratan Engineering Works Ltd. vs. Assistant Commissioner (Judicial) I, Sales Tax, Kanpur Range, Kanpur and Another [1967 (9) TMI 116 - SUPREME COURT OF INDIA], holding that appeal is maintainable even if deposit is not made - Held that: - It is observed from proviso to Section 9 of U.P.Sales Tax Act, 1948 quoted in the case law relied upon by the Appellant, that only admitted tax liability was required to be paid by an assessee in Sales Tax. In the case of Section 35F of the Central Excise Act, 1944 mandatory deposit is not with respect to admitted duty liability of the Appellant. Therefore, the case law relied upon by the Appellant is not applicable - Appeal is not required to be entertained in view of the mandatory deposit not made under Section 35F of the Central Excise Act, 1944 - appeal not maintainable.
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