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    <title>2016 (12) TMI 1163 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the mandatory deposit under Section 35F (i) of the Central Excise Act, 1944 can be made from the CENVAT Credit Account if permissible under the rules. The appeals were allowed, and the case was remanded to the First Appellate Authority for a decision on merits, emphasizing the importance of correct interpretation of the law and allowing appeals to be decided on their merits.</description>
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      <description>The Tribunal held that the mandatory deposit under Section 35F (i) of the Central Excise Act, 1944 can be made from the CENVAT Credit Account if permissible under the rules. The appeals were allowed, and the case was remanded to the First Appellate Authority for a decision on merits, emphasizing the importance of correct interpretation of the law and allowing appeals to be decided on their merits.</description>
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