2019 (3) TMI 2038 - AT - Central Excise

Maintainability of appeal - appeal rejected for non-deposit of 7.5% of the confirmed demand - Section 35F of the Central Excise Act - HELD THAT - The appellant has now deposited 10% of demand at the time of filing of appeal before Tribunal. As such, the impugned order set aside and the matter remanded to Commissioner (Appeals) for decision on merits. Appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by remanding the matter to the Commissioner (Appeals) for decision on merits as the appellant had deposited 10% of the demand at the time of filing the appeal before the Tribunal.