https://www.taxtmi.com/caselaws?id=348797 The Tribunal held that the mandatory pre-deposit of duty under Section 35F (i) of the Central Excise Act could be paid by utilizing the CENVAT credit account, not limited to cash only. The lower appellate authority's decision requiring cash deposit was deemed incorrect as long as CENVAT credit was permissible for duty payment. The Tribunal allowed the appeal, setting aside the previous order, and remanded the matter for reconsideration on merit without further pre-deposit, granting the appellant a fair opportunity to present their case. en-us Wed, 22 Feb 2017 00:00:00 +0530 Fri, 29 Sep 2017 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348797 The Tribunal held that the mandatory pre-deposit of duty under Section 35F (i) of the Central Excise Act could be paid by utilizing the CENVAT credit account, not limited to cash only. The lower appellate authority's decision requiring cash deposit was deemed incorrect as long as CENVAT credit was permissible for duty payment. The Tribunal allowed the appeal, setting aside the previous order, and remanded the matter for reconsideration on merit without further pre-deposit, granting the appellant a fair opportunity to present their case. Case-Laws Central Excise Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348797