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    <title>2017 (5) TMI 1450 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the deposit under Section 35F (i) of the Central Excise Act, 1944 could be made from the CENVAT Credit Account if permissible under Rule 3(4) of the CENVAT Credit Rules, 2004. The appeal was allowed, and the case remanded to the First Appellate Authority for a decision on the merits without further pre-deposit, allowing both parties to present evidence with all issues remaining open.</description>
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      <description>The Tribunal held that the deposit under Section 35F (i) of the Central Excise Act, 1944 could be made from the CENVAT Credit Account if permissible under Rule 3(4) of the CENVAT Credit Rules, 2004. The appeal was allowed, and the case remanded to the First Appellate Authority for a decision on the merits without further pre-deposit, allowing both parties to present evidence with all issues remaining open.</description>
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