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2019 (4) TMI 23 - AT - Service TaxMaintainability of appeal - non-compliance with the pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that:- Since the CENVAT Credit has been held to be inadmissible as such, it is not available to the appellants for any purpose, even for the payment of the amounts required to be deposited under Section 35F. If any reversal from the inadmissible credit is considered a sufficient compliance to the provisions of Section 35F, then it is like, banker allowing encashment of fraudulent financial instrument like cheque or draft to that extent. The appellants are directed to comply with the requirements of Section of 35F read with Section 83 Finance Act, 1994 within a period of thirty days from the date of receipt of this order - application allowed.
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