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2019 (9) TMI 393

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..... which supplanted the provision for waiver of pre-deposit in section 35C of Central Excise Act, 1944 with effect from 6th August 2014 - In the decision of the Tribunal, though it was the stay arising from the pre-amended provision of section 35C of Central Excise Act, 1944 with attendant limitation on the extent of stay order and not the extant statutorily mandated bar on recovery impugned in sect .....

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..... ces Authority within 30 days of receipt of this order - Application disposed off by setting aside the notice of recovery. - Excise Misc. Application No. 85288 of 2019 In Excise Appeal No. 87631 of 2017 - MISC. ORDER NO. M/85385/2019 - Dated:- 23-4-2019 - MR. C J MATHEW, MEMBER (TECHNICAL) AND DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) For The Appellant : Shri Rahul Patil, .....

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..... d by operation of the mandatory provision for pre-deposit of 10% of the duty to suffice for hearing and disposal of the appeal filed against order-in-appeal no. PUN-EXCUS-001-APP-206 to 218/2012- 15 dated 3rd August 2017 of Commissioner of Central Tax (Appeals- I), Pune. 2. We have heard the authorised representative of the applicant and Learned Authorized Representative for the .....

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..... nted the provision for waiver of pre-deposit in section 35C of Central Excise Act, 1944 with effect from 6th August 2014. In the decision of the Tribunal referred supra , though it was the stay arising from the pre-amended provision of section 35C of Central Excise Act, 1944 with attendant limitation on the extent of stay order and not the extant statutorily mandated bar on recovery impugned in s .....

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..... their own hands. 4. As the Tribunal, beset by large number of pending litigation, has been led to waste valuable time by this needless, and illegal, initiative on the part of the official, we impose costs of _ 5000/- which shall be deposited with the Fund of the National Legal Services Authority within 30 days of receipt of this order. We leave it to the Commissioner of Central Goo .....

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