https://www.taxtmi.com/caselaws?id=339622 The Tribunal allowed the appeals by way of remand, setting aside the impugned order and remitting the matters to the Commissioner (Appeals) for a fresh decision on merit. The Tribunal concluded that the mandatory deposit for filing an appeal under Section 35F (i) of the Central Excise Act could be made from the CENVAT account if permitted for utilization, contrary to the lower appellate authority's ruling. The decision emphasizes the significance of legal interpretation in tax cases and ensures a fair reconsideration of the case without insisting on additional cash predeposit. en-us Wed, 22 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339622 The Tribunal allowed the appeals by way of remand, setting aside the impugned order and remitting the matters to the Commissioner (Appeals) for a fresh decision on merit. The Tribunal concluded that the mandatory deposit for filing an appeal under Section 35F (i) of the Central Excise Act could be made from the CENVAT account if permitted for utilization, contrary to the lower appellate authority's ruling. The decision emphasizes the significance of legal interpretation in tax cases and ensures a fair reconsideration of the case without insisting on additional cash predeposit. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339622