9911796707
TMI Blog2016 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... overcome with that difficulty, amendment was brought through the Finance Act, 2014. The condition of pre-deposit of 7.5% of the amount of duty without any provision for exemption has been provided. It is to avoid any litigation on the issue of pre-deposit so that hearing of the appeals can be expedited. Taking into consideration the aforesaid and the orders passed by this court in the cases referred above, we are of the opinion that the orders passed by the Commissioner/ CESTAT need interference. Thus, taking into consideration the facts available on record, we are of the opinion that on deposit of 15% of the amount of duty or the penalty, as the case may be, appeals would be heard by the Commissioner/ CESTAT. The amount of 15% of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit to be reasonable thus to interfere in the order passed by the Commissioner/ CESTAT. The application for exemption from the condition of pre-deposit has been decided vide impugned orders. The assessee has been asked to deposit upto 50% of the amount of duty as pre-deposit for hearing of appeal though, in few cases, it is on lower side. As per the amendment by the Finance Act, 2014 the pre-deposit is kept limited to 7.5% of the demand to maintain an appeal. 3. We have accordingly considered the alternative prayer. The condition of pre-deposit to maintain an appeal was existing prior to amendment also, however, with a provision to seek exemption by maintaining an application by the assessee. The Commissioner/ CESTAT, while accepting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be. It is submitted that the Commissioner/ CESTAT have granted exemption of predeposit to the extent it was found reasonable. In view of above, this court may not interfere in those orders, rather, it may be made clear that hearing of the appeal would be on pre-deposit of the amount directed by the Commissioner/ CESTAT. 7. We have considered rival submissions of the parties and perused the record. 8. So far as challenge to second proviso to section 35F of the Act of 1944 is concerned, it is not pressed. It is in the light of the fact that this court has considered the challenge to the orders passed by the Commissioner/ CESTAT on the applications for exemption from pre-deposit. In view of above, so far as challenge to second provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty, as the case may be, would be deposited within a period of one month from today. With the aforesaid directions, all the appeals/ writ petitions stand disposed of and, accordingly, impugned orders passed by the Tribunal would stand modified to the extent of the directions given above. 11. It is informed that due to non-compliance of the order on the application for pre-deposit, certain appeals were dismissed. It is agreed by the parties that if the amount directed by this court is deposited by the assessee, the appeals would be restored. In view of above, it is made clear that if any of the appeal of the appellants/ petitioners has been dismissed on their failure to deposit the amount as per order of the Commissioner /CESTAT, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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