Compliance with the requirement of pre-deposit - Section 35F of ...
Can Investigation Deposits Count as Pre-Deposits Under Central Excise Act's Section 35F? Certificate Needed for Tribunal Submission.
May 19, 2021
Case Laws Central Excise HC
Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 - To Consider the amount deposited during investigation as pre-deposit - petitioner may obtain a certificate from the jurisdictional officer or Supt of Central Excise to the effect that the amount of ₹ 2.32 Crores paid by the petitioner has not been adjusted against any of the duty liability or refunded back to the petitioner - If such certificate is obtained, such certificate shall be produced before the Registry of the first respondent Tribunal - HC
View Source