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    <title>2004 (2) TMI 440 - CESTAT, MUMBAI</title>
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    <description>At the interim stage, the tribunal required pre-deposit of the confirmed duty demand while waiving the balance pending appeal. It applied the statutory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, noting a prima facie view that any excise duty collected was required to be deposited in the Government treasury under Section 11D. As the merits and penalty issues were to be decided finally, complete waiver was refused. Recovery was stayed only on compliance with the directed deposit of the duty amount.</description>
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    <pubDate>Thu, 19 Feb 2004 00:00:00 +0530</pubDate>
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      <title>2004 (2) TMI 440 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110929</link>
      <description>At the interim stage, the tribunal required pre-deposit of the confirmed duty demand while waiving the balance pending appeal. It applied the statutory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, noting a prima facie view that any excise duty collected was required to be deposited in the Government treasury under Section 11D. As the merits and penalty issues were to be decided finally, complete waiver was refused. Recovery was stayed only on compliance with the directed deposit of the duty amount.</description>
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      <pubDate>Thu, 19 Feb 2004 00:00:00 +0530</pubDate>
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