2015 (10) TMI 1200

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... scretionary powers to waive the same. We accordingly, hold that the appeals are not maintainable. - Decided against assessee. - Appeal No. E/85731 & 85732/15 - - - Dated:- 2-6-2015 - P. K. Jain, Member (T) And S. S. Garg, Member (J),JJ. For the Appellant : Shri R V Shetty, Adv. For the Respondent : Shri V K Agarwal, Addl. Comm. (AR) OPRDER Per: P K Jain: 1. The appellants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... considered the submissions. 4.1 Section 35F as it stands from 06/08/2014 onwards reads as under: SECTION 35F. Deposit 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 appeal- (i) under sub-section (1) of section 35 , unless the appellant has deposited seven and a half .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X