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Petitioner must pre-deposit 100% of excise duty u/s 35F due to no waiver application before Tribunal.

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....Stay application - Mandatory pre deposit - Section 35F - if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100% of the excise duty levied on him as he has not filed any waiver application under the old provision before the Tribunal exempting him from making any pre-deposit - HC....

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