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M/s Zenith Birla (India) Ltd. Versus Commissioner of Central Excise, Raigad

2016 (1) TMI 294 - CESTAT MUMBAI

Waiver of pre deposit - Mandatory pre deposit - Held that:- After reproducing the provisions of section 35F, Board Circular dated 16.09.2014, categorically held that the amount deposited by the appellant was not reversed during the course of investig .....

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r the demand of Central Excise duty, hence the duty amount deposited by the appellants needs to be considered as in compliance of the provisions of section 35F of the Central Excise Act, 1944 - legislative intent in framing the provisions of section .....

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authorities - Appeal disposed of. - Appeal No. E/86438/15-Mum - Misc. Order No. M/5008/2015-WZB/EB - Dated:- 5-10-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Palash H Dharmadhikari, Adv For the Respondent : Sh .....

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secondary and higher education cess in RG Part -II vide entry no. 8 dated 1/10/2014 and making remark therein that this debit is made in furtherance issuance of the show cause notice no. V/Adj(SCN) 15-260, RGD/13-14/3047 dated 12/03/2014. 2. Learned .....

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f section 35F, as the amount which has been debited cannot be considered as deposit and appellant should be directed to deposited 7.5% or 10% of the amount of the difference between the duties confirmed and amount deposited. For this proposition he r .....

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the bench in paragraph no. 5, after reproducing the provisions of section 35F, Board Circular dated 16.09.2014, categorically held that the amount deposited by the appellant was not reversed during the course of investigation, was paid by the appell .....

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e duty, hence the duty amount deposited by the appellants needs to be considered as in compliance of the provisions of section 35F of the Central Excise Act, 1944. 5. Further, it is to be recorded that the legislative intent in framing the provisions .....

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