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2016 (4) TMI 60 - GUJARAT HIGH COURT

2016 (4) TMI 60 - GUJARAT HIGH COURT - TMI - Non fulfillment of pre-deposit - Held that:- We would not permit the petitioner to bye-pass the statutory appellate remedy, particularly when factual and legal aspects arise out of the order-in-original. We relegate the petitioner to statutory appellate remedy before the Tribunal. If such an appeal is filed, the Registry of the Tribunal shall not refuse to accept it only on the ground of non fulfillment of pre-deposit requirement. However, till the pr .....

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rt without availing statutory appellate remedy which admittedly is available and lies before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Counsel for the petitioner submitted that in view of the amended Section 35F of the Central Excise Act, the petitioner would be compelled to deposit 7.5% of the duty amount by way of pre-deposit without any discretion to the Tribunal to waive said requirement. He submitted that the order-in-original was passed in the year 2013 but was not c .....

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