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    <title>2005 (2) TMI 636 - CESTAT, BANGALORE</title>
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    <description>The Tribunal rejected the appeals, affirming the Commissioner (Appeals) order disallowing interest on the deposit made pending appeal. The decision was based on the understanding that Section 11B and 11BB do not apply to deposits under Section 35F, as they are considered security deposits, not duty payments. The Tribunal found no grounds to interfere with the Commissioner&#039;s decision, as no arguments were presented to challenge the established legal reasoning.</description>
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      <title>2005 (2) TMI 636 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=115209</link>
      <description>The Tribunal rejected the appeals, affirming the Commissioner (Appeals) order disallowing interest on the deposit made pending appeal. The decision was based on the understanding that Section 11B and 11BB do not apply to deposits under Section 35F, as they are considered security deposits, not duty payments. The Tribunal found no grounds to interfere with the Commissioner&#039;s decision, as no arguments were presented to challenge the established legal reasoning.</description>
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