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    <title>2016 (11) TMI 315 - CALCUTTA HIGH COURT</title>
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    <description>The Court dismissed the petition challenging the order of the Customs, Excise Service Tax Appellate Tribunal. It held that a debit entry of ? 7 lakhs in the ledger was insufficient as a security deposit, emphasizing the need for a cash deposit. The petitioner&#039;s failure to comply with the deposit direction led to the dismissal of the appeal under Section 35F of the Central Excise Act. Despite the opportunity to make a cash deposit, the petitioner&#039;s inability to do so rendered the ledger entry inadequate, resulting in the dismissal of the petition without costs.</description>
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    <pubDate>Wed, 04 May 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=334297</link>
      <description>The Court dismissed the petition challenging the order of the Customs, Excise Service Tax Appellate Tribunal. It held that a debit entry of ? 7 lakhs in the ledger was insufficient as a security deposit, emphasizing the need for a cash deposit. The petitioner&#039;s failure to comply with the deposit direction led to the dismissal of the appeal under Section 35F of the Central Excise Act. Despite the opportunity to make a cash deposit, the petitioner&#039;s inability to do so rendered the ledger entry inadequate, resulting in the dismissal of the petition without costs.</description>
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