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    <title>2016 (11) TMI 1173 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appeals were not maintainable due to the appellants&#039; failure to pay the required 10% deposit as per Section 35F (iii) of the Central Excise Act. However, the appellants were granted a two-week extension to make the payment, with instructions to provide proof of payment for the appeals to be restored. The Tribunal emphasized the mandatory nature of the deposit and rejected any alternative interpretation, citing established principles of statutory interpretation.</description>
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      <description>The Tribunal held that the appeals were not maintainable due to the appellants&#039; failure to pay the required 10% deposit as per Section 35F (iii) of the Central Excise Act. However, the appellants were granted a two-week extension to make the payment, with instructions to provide proof of payment for the appeals to be restored. The Tribunal emphasized the mandatory nature of the deposit and rejected any alternative interpretation, citing established principles of statutory interpretation.</description>
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