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TMI Blog2014 (7) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... sit before the adjudicating authority the duty demanded or the penalty levied, unless the same is dispensed with by the Tribunal. In case such deposit as contemplated under Section 35-F of the Central Excise Act is not deposited, the appeal is liable to be dismissed. - Tribunal, after hearing the learned counsel on either side; perusing the records and keeping in mind the undue hardship that would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Mr. K. Jayachandran For the Respondents : Mr. T. Chandrasekaran Standing Counsel for 2nd respondent ORDER (Delivered by R. Sudhakar,J.) The appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, dated 7.6.2013, dismissing the appeal filed by the appellant herein for non-compliance of the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount, as stated above, the balance amount of tax, interest and penalties shall remain waived and recovery thereof shall be stayed pending the appeal. 2.3. Pursuant to the said order dated 23.1.2013 passed by the Tribunal, the appellant deposited only ₹ 20 Lakhs and filed an application seeking extension of time for complying the order dated 23.1.2013. The Tribunal, by order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel on either side and perused the orders passed by the Tribunal. 4. Section 35-F of the Central Excise Act makes it amply clear that the whenever any appeal is filed, the person filing the appeal should deposit before the adjudicating authority the duty demanded or the penalty levied, unless the same is dispensed with by the Tribunal. In case such deposit as contemplated under Section 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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