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    <title>2008 (1) TMI 749 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=123316</link>
    <description>The Tribunal set aside the adjudication order in a case involving the interpretation of Section 35F of the Central Excise Act, 1944. The appellants had deposited the duty before appealing, as required by Section 35F. The Commissioner (Appeals) had rejected the appeal despite the deposit. The Tribunal&#039;s decision led to the refund of the duty deposited, which was sanctioned by the Adjudicating Authority. The Revenue appealed this decision, but the Commissioner (Appeals) ultimately set aside the adjudication order, emphasizing the appellants&#039; compliance with Section 35F. Compliance with deposit requirements under Section 35F is crucial when appealing duty demands or penalties under the Act.</description>
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    <pubDate>Mon, 28 Jan 2008 00:00:00 +0530</pubDate>
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      <title>2008 (1) TMI 749 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=123316</link>
      <description>The Tribunal set aside the adjudication order in a case involving the interpretation of Section 35F of the Central Excise Act, 1944. The appellants had deposited the duty before appealing, as required by Section 35F. The Commissioner (Appeals) had rejected the appeal despite the deposit. The Tribunal&#039;s decision led to the refund of the duty deposited, which was sanctioned by the Adjudicating Authority. The Revenue appealed this decision, but the Commissioner (Appeals) ultimately set aside the adjudication order, emphasizing the appellants&#039; compliance with Section 35F. Compliance with deposit requirements under Section 35F is crucial when appealing duty demands or penalties under the Act.</description>
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      <pubDate>Mon, 28 Jan 2008 00:00:00 +0530</pubDate>
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