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2014 (2) TMI 283 - ORISSA HIGH COURTWaiver of per deposit - Non compliance of Section 35F - Held that:- according to the appellant the requirement of pre-deposit as directed by the Tribunal had been complied with, by way of debiting the amount from Cenvat Credit Account of its Ghaziabad factory and by such an act, the order of the Tribunal for pre-deposit had been complied with. Such a contention is to be determined by the Tribunal and cannot be based upon the mere declaration by the petitioner. Hence, it is necessary to remit the matter back to the Customs, Excise & Service Tax Appellate Tribunal for determination of such an issue - Decided in favour of assessee.
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