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    <title>2016 (5) TMI 675 - ORISSA HIGH COURT</title>
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    <description>The writ petition challenging a duty demand under the Central Excise Act was deemed not maintainable by the court, directing the petitioner to appeal to the CESTAT. The court refrained from adjudicating on the legality of the impugned order and other issues, instructing the petitioner to raise them before the appellate authority. A pre-deposit of 5% of the duty demand was required for the appeal, with the remaining amount, interest, and penalty in abeyance. The court emphasized the need for the appellate authority to consider all contentions raised by both parties promptly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327694</link>
      <description>The writ petition challenging a duty demand under the Central Excise Act was deemed not maintainable by the court, directing the petitioner to appeal to the CESTAT. The court refrained from adjudicating on the legality of the impugned order and other issues, instructing the petitioner to raise them before the appellate authority. A pre-deposit of 5% of the duty demand was required for the appeal, with the remaining amount, interest, and penalty in abeyance. The court emphasized the need for the appellate authority to consider all contentions raised by both parties promptly.</description>
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