Case Law Details
RELEVANT EXTRACT OF THE JUDGMENT
This appeal has been filed by the appellant against Order-in-Appeal No. 09/HAL/2016 dated 15.02.2016 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata.
2. Vide the impugned Order, inter alia, the first Appellate Authority has disposed of all the appeals filed by the appellants on the ground that mandatory deposit of duty required to be made under Section 35F (i) of the Central Excise Act, 1944 has been paid from the CENVAT Account maintained by the appellants.
3. Shri S.P.Siddhanta, Consultant appeared for the appellant. It is his case that there is no bar in amended Section 35F of the Central Excise Act, 1944, that the deposit has to be made in cash only and not from CENVAT Credit Account.
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