2023 (9) TMI 1552 - AT - Central Excise

Dismissal of appeal for non-payment of pre-deposit - HELD THAT - Though at the time of passing the said order by the Commissioner (Appeals) the amended provision of Section 35 F was not in force. However, in the matters coming before the Tribunal related to pre-deposit after the amendment of Section 35 F, this Tribunal taking a lenient view allowing the admission of the appeal on pre-deposit of 10% as prescribed under amended Section 35 F. Therefore, since the appellant have already deposited 10% of the duty amount, the same is sufficient to hear the appeal on merit. The impugned order is set aside. Appeal is allowed by way of remand to the Commissioner (Appeals) for passing a fresh order on merit.

Summary

The appeal was against an Order-In-Appeal where the Commissioner dismissed it due to non-payment of pre-deposit. The appellant argued that they paid 10% of the total duty amount, which should be considered as pre-deposit. The Tribunal agreed and set aside the impugned order, remanding the case back to the Commissioner for a fresh decision on merit. (Case citation: TMI, Appellate Tribunal CESTAT AHMEDABAD)