2009 (8) TMI 791 - AT - Service Tax

Appeal before Tribunal against rejection of refund claim - payment of fee for filing an appeal - Section 35C(6) of Central Excise Act, 1944 - Held that - provisions of section 35C(6) are not applicable to the present appeals inasmuch as, in these appeals, no demand of duty is involved, nor any levy of penalty. The above provisions are not applicable to appeals filed against rejection of refund claims, simpliciter. The Registry is, therefore, directed to accept the minimum fee of Rs. 1,000/- in each of these appeals

Summary

Issues Involved:
Preliminary issue of the amount of fee to be paid on appeals.

Analysis:
The judgment delivered by the Appellate Tribunal CESTAT, Mumbai, involved a preliminary issue regarding the fee to be paid on appeals. The appellant proposed to pay a fee of Rs. 1,000/- each, but the Registry insisted on a different amount based on the refund of duty claimed by the appellant. The Registry requested additional amounts to be deposited for three appeals, which the appellant contested. After considering the arguments from both sides, the Tribunal found that the Registry had proceeded erroneously. The Tribunal referred to sub-section (6) of Section 35C of the Central Excise Act, which outlines the fee structure for appeals. The provision specifies different fee amounts based on the duty, interest demanded, and penalty levied. However, the Tribunal noted that these provisions were not applicable to the present appeals as they did not involve any demand of duty or penalty, but were related to the rejection of refund claims. Consequently, the Tribunal directed the Registry to accept the minimum fee of Rs. 1,000/- for each of the appeals. The judgment clarified the correct application of fee requirements for appeals, ensuring that the appellant was not burdened with additional fees beyond what was legally mandated.