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    <title>2017 (9) TMI 1543 - CESTAT KOLKATA</title>
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    <description>The appeals were allowed by the Tribunal, remanding the case for the First Appellate Authority to decide on the merits. It was held that the mandatory deposit under Section 35F of the Central Excise Act could be made from the CENVAT Credit Account as per Rule 3(4) of the CENVAT Credit Rules, 2004. Both parties were granted a reasonable opportunity of hearing, with all issues left open for further consideration.</description>
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      <description>The appeals were allowed by the Tribunal, remanding the case for the First Appellate Authority to decide on the merits. It was held that the mandatory deposit under Section 35F of the Central Excise Act could be made from the CENVAT Credit Account as per Rule 3(4) of the CENVAT Credit Rules, 2004. Both parties were granted a reasonable opportunity of hearing, with all issues left open for further consideration.</description>
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