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    <title>2010 (10) TMI 318 - CESTAT, NEW DELHI</title>
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    <description>The Commissioner&#039;s order appointing a Chartered Accountant to audit a unit after surrender of Central Excise registration was an administrative exercise of audit power under the Central Excise Act, 1944. As the order did not confirm any duty demand or impose any penalty, the pre-deposit requirement under Section 35F was not attracted. The stay petition seeking dispensation from pre-deposit therefore became infructuous and was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=203981</link>
      <description>The Commissioner&#039;s order appointing a Chartered Accountant to audit a unit after surrender of Central Excise registration was an administrative exercise of audit power under the Central Excise Act, 1944. As the order did not confirm any duty demand or impose any penalty, the pre-deposit requirement under Section 35F was not attracted. The stay petition seeking dispensation from pre-deposit therefore became infructuous and was dismissed.</description>
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      <pubDate>Mon, 25 Oct 2010 00:00:00 +0530</pubDate>
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