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TMI Blog2015 (10) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... said amount cannot be taken for purpose of compliance with the requirement of Section 129E(iii) - Under the circumstances, the objection raised by the Registry is correct and the appellant is required to deposit 10% of the penalty imposed in the present appeal, which has not been done. In the interest of justice, the appellant is given time upto 3 rd September 2015 to deposit the said amount and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present appellant was, however, a common noticee in both the show cause notices. During investigation, the appellant has deposited an amount of ₹ 7,00,000/- towards his liabilities. This fact was mentioned in both the show cause notices issued to them. However, while adjudicating, the original authority appropriated the whole amount in one demand. His submission was the total liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the present show cause notice. In view of these facts, the appellant has not met the requirement of Section 129E(iii). 4. I have considered the submissions. I find that Section 129E(iii) reads as under:- 129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal . The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriated against the present appeal. This fact is not disputed by the learned counsel for the appellant. Whatever amount was deposited has already been appropriated in another case. The said amount cannot be taken for purpose of compliance with the requirement of Section 129E(iii). 5. Under the circumstances, the objection raised by the Registry is correct and the appellant is required to depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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