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TMI Blog2016 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 35F is required when penalty has been disputed. In the instant case, there is a specific dispute of penalty, therefore, provisions of Section 35F have to be invoked. - Decided against the appellant - Appeal No. E/85624/2016-Mum - ORDER NO. M/87806/2016-WZB/SMB - Dated:- 3-6-2016 - SHRI RAJU, MEMBER (TECHNICAL). Mr. P. Vedhayalli, Sr. Manager for the Appellant. Shri Ajay Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is of opinion that the deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of Cenvat Credit Rules, 2001 or Cenvat Credit Rules, 2002 or Cenvat Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder. 4.1 I find that in the instant case apart from interest, penalty under Section 11AC has also been imposed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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