2024 (9) TMI 166

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..... of pre-deposit as amended with effect from 06.08.2014, therefore, the respondents authorities have rightly returned the appeal in absence of mandatory pre-deposit. At this stage, learned counsel for the petitioner seeks leave of this Court to withdraw this petition with the liberty to approach the Appellate Authority under Section 35(F) of the Act by filing an appeal. This petition cannot be ente .....

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..... ndatory to pre-deposit 7.5% of the duty at the time of filing an appeal. The petitioner had already filed an application for waiver of pre-deposit. However, vide the impugned order dated 20.03.2023 (Annexure P/6), the appeal has been returned for non-compliance of mandatory pre-deposit. On perusal of Section 35(F) of the Central Excise Act, 1944, there is no provision for waiver of pre-deposit as .....

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