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2014 (7) TMI 833

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..... ant and the interest of the Revenue, had shown sufficient indulgence to the appellant by granting time to deposit a part of the tax demanded. The appellant has not chosen to seek modification of the said order or extension of time and in fact, failed to comply with the conditional order. - tribunal has rightly dismissed the appeal - Decided against the assessee. - C.M.A.No.1706 of 2014 - - - Date .....

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..... Along with the appeal, the appellant also filed an application for waiver of pre-deposit of amounts demanded. 2.2. By order dated 9.5.2013, the Tribunal, taking note of the fact that the appellant already paid a sum of ₹ 13,90,000/- towards their liability, directed the appellant to deposit a further sum of ₹ 30,00,000/- within a period of six weeks from the date of the said order .....

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..... tion 35-F of the Central Excise Act makes it amply clear that the whenever any appeal is filed, the person filing the appeal should deposit before the adjudicating authority the duty demanded or the penalty levied, unless the same is dispensed with by the Tribunal. In case such deposit as contemplated under Section 35-F of the Central Excise Act is not deposited, the appeal is liable to be dismis .....

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