2015 (1) TMI 1296 - HC - Central Excise

Direction to deposit fifty per cent of the pre-deposited amount - Section 35F of the Central Excise Act, 1944 - contrary to the statutory provision - according to the circular of the Central Excise and Service Tax (Annex.A/2), dated 16-9-2014, appellant is only required to deposit 10% of the taxable amount - Held that - it is seen that these facts were not brought to the notice of the Tribunal and it seems that the appellant agreed to deposit 50% of the pre-deposited amount. That being so, for the present, we see no reason to interfere in the matter. Instead, it would be appropriate to direct the appellant to bring these facts to the notice of the Tribunal and thereafter seek review or modification of the order passed by the Tribunal. - Petition disposed of

Summary

The High Court of Madhya Pradesh upheld the Appellate Tribunal's decision directing the appellant to deposit 50% of the pre-deposited amount in an appeal under Section 35F of the Central Excise Act, 1944. The appellant can bring new facts to the Tribunal for review or modification of the order.