Waiver of Pre-Deposit of Interest Not Allowed by CESTAT

The Appellate Tribunal CESTAT, New Delhi held that waiver of pre-deposit of interest under Section 35-F was not permissible. The appellant was directed to deposit the full interest amount within six weeks for the appeal to continue, with compliance due by 22nd November, 2006.

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The Appellate Tribunal CESTAT, New Delhi ruled that the waiver of pre-deposit of interest charged from the applicant cannot be granted as per Section 35-F. The appellant must deposit the entire interest amount within six weeks for the appeal to proceed. Compliance to be reported by 22nd November, 2006.

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