2024 (1) TMI 824

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..... rovisions of Section 35 of the Central Excise Act, 1954 - it was held by High Court that The question of law must be answered in favour of the Revenue that the Tribunal had no jurisdiction and would have become functus-officio once the amounts had never been deposited inspite of the directions in the SLPs dated 21.08.2015. HELD THAT:- There are no ground to interfere with the impugned order passed .....

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