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2018 (11) TMI 80 - HC - Central ExciseDemand of pre-deposit in cash for maintenance of appeal - whether such pre-deposit can be made only by cash or also by availing credit in cenvat account? - Held that:- It appears that Commissioner had not even put the petitioners to notice about the decision that he took in this regard. This was thus not a case of by parte hearing culminating into a quasi judicial decision formed by the Commissioner which was a mere communication of his opinion that such pre-deposit must be made in cash. Even otherwise, it is well settled that mere availing of alternative remedy is not a bar to entertain a writ petition. Even the ground of delay is not valid. The petitioners after receiving the communications in question made detailed correspondence with the departmental authorities trying to persuade them that the pre-deposit as well can be made with the aid of cenvat credit. Having failed in receiving the positive response, this petition came to be filed. Essentially, credit in an assessee's cenvat account is a duty he has already suffered which he can encash for specified purposes subject to conditions laid down under the Rules. Predeposit made by the petitioners by availing cenvat credit shall be accepted for the purpose of section 35F of the Central Excise Act - petition allowed - decided in favor of petitioner.
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