2016 (1) TMI 294

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..... i, Adv For the Respondent : Shri N N Prabhudesai, Supdt. (AR) ORDER Per M V Ravindran When this matter was called out, we find that the appellant has disposed (sic) an amount of Rs. 803846/- towards Basic Excise duty, Rs. 16329/- for education cess and Rs. 8157/- for secondary and higher education cess in RG Part -II vide entry no. 8 dated 1/10/2014 and making remark therein that this debit is .....

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..... d also perused the miscellaneous order dated 15.07.2015. In the said order, the bench in paragraph no. 5, after reproducing the provisions of section 35F, Board Circular dated 16.09.2014, categorically held that the amount deposited by the appellant was not reversed during the course of investigation, was paid by the appellant themselves and are matter of dispute with reference the duty demand con .....

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..... herein to deposit an amount in excess of the mandate of section 35F of the Central Excise Act, 1944. In our considered view, the Tribunal being a creature of statute, cannot go beyond the mandate of the statute. 6. In view of the foregoing, the show cause notice is discharged and registry is directed to take on record the appeal and list the same for disposal on its due course. ( Dictated in Cou .....

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