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<h1>Appeal Dismissed for Non-Compliance with Section 35F</h1> <h3>M/s. RATHI UDYOG LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BHUBANESWAR-I</h3> M/s. RATHI UDYOG LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BHUBANESWAR-I - TMI The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act, 1944. The applicant's claim of debiting amount from CENVAT Credit Account was not accepted, leading to dismissal of the restoration application.