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    <title>2018 (8) TMI 396 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, remanding the case back to the Commissioner (Appeals) for a decision on the merits without requiring any further pre-deposit. The parties were granted the opportunity to present evidence in support of their case. The Tribunal held that the deposit under Section 35F of the Central Excise Act, 1944 could be made from the CENVAT Credit account, contrary to the findings of the First Appellate Authority.</description>
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      <description>The Tribunal allowed the appeal, remanding the case back to the Commissioner (Appeals) for a decision on the merits without requiring any further pre-deposit. The parties were granted the opportunity to present evidence in support of their case. The Tribunal held that the deposit under Section 35F of the Central Excise Act, 1944 could be made from the CENVAT Credit account, contrary to the findings of the First Appellate Authority.</description>
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