Appellate Tribunal Upholds Predeposit Rule, Rejects Request to Expunge Observations

The Appellate Tribunal CESTAT CHENNAI upheld the directive for appellants to make a predeposit under Section 35F of the Central Excise Act. The Tribunal rejected the appellants' request to expunge certain observations in the stay order, clarifying that the observations represent a preliminary view and will be substituted with a final decision following a full hearing.

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The Appellate Tribunal CESTAT CHENNAI directed appellants to make a predeposit under Section 35F of the Central Excise Act. The appellants sought expunction of certain observations in the stay order, but the Tribunal dismissed the application stating the observations reflect a prima facie view and will be replaced by a final decision after a hearing.

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