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TMI Blog2015 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT AHMEDABAD - 2016 (337) E.L.T. 150 (Tri. - Ahmd.) X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to Finance Act 1994. He submits that as the main appellants had deposited the amount of mandatory deposit on behalf of the present appellants, it is to be recorded as compliance of Section 35 F as amended. He further submits that the Tribunal, prior to amendment of Section 34 F of the Act in various occasions, had accepted the deposit made by the main appellant on behalf of the co-appellant as compliance of the Stay Orders. He placed some of the decisions of the Tribunal. It is also submitted that the amended Section 35 F had mentioned that the deposit should be made by the appellant. There is no indication that the deposit should be made by the appellant himself. In other words, the registry of Tribunal has to verify, whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half percent of the duty, in 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; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten percent of the duty, in case where duty or duty and penalty are in dispute, or penalty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. In our view, it is necessary that the challan must mention the name of the appellant, otherwise, the Tribunal would not entertain such appeal. At the stage, the Learned Advocate Shri Paresh M. Dave submits that these matters may be allowed to place before the Registry for compliance and the present appellants may be given opportunity to take necessary steps to link the challan in the appellants name. 7. In view of the above discussions, we hold that as per Section 35F as amended and the similar Sections in the other Acts, the Tribunal shall not entertain any appeal unless the appellants submit the proof of mandatory deposit in the name of the appellants. We direct the registry to allow the present appellants to submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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