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TMI Blog2008 (5) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... as dismissed for non-compliance of the provisions of Section 35F which requires pre-deposit of the duty demand and the penalty, the appeal of the Revenue was allowed in part by way of remand with a direction to the adjudicating authority to pass an appropriate order in respect of penalty. 3. The case of the appellant on merit is that it is engaged in the trading of biscuits. The rate of excise duty on biscuits prior to 1-3-2003 was 16% which was reduced to 8% with effect from 1-3-2003. The appellant was not aware of the change and it continued to charge duty @ 16% for some time in the month of March. Later the appellant was asked to pay the amount collected and dispute arose. The appellant took the stand that it had not collected the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of the assessee code . It was stated that as the appellant is not registered under the Central Excise Act, it does not have the required assessee code which any person making deposit is required to mention in the challan as per the procedure called Electronic Accounting System in Excise and Service Tax (EASIEST). 5. Shri K. Vaish, Chartered Accountant, reiterated the case of the appellant and finally took the stand that if the submissions on merit are not accepted by the Tribunal, the appellant may be allowed to deposit the amount as per the order of the Commissioner (Appeals) but in that case, it was submitted, the deposit may not again, be accepted for want of assessee code . Hearing of the case was accordingly adjourned yes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d properly by the receiving officer so that the person concerned does not face any difficulty in taking follow-up steps, if so warranted. I accordingly direct that on production of cheque for rupees sixty nine thousand drawn in favour of Chief Accounts Officer, the jurisdictional officer the Department will grant a proper receipt giving necessary details which may be used for the purpose of refund if such occasion arises in future. 7. Before I part with the case, I may clarify that I have advisedly not dealt with the submissions of the appellant, for expression of any opinion on merit may cause prejudice to one or the other party before the Commissioner (Appeals); I may nevertheless observe that I have not found any prima facie merit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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