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TMI Blog2016 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority ? – Held that: - After success at the level of first appellate authority may be Legislature wants that the case has passed one test of first appeal successfully and Revenue deserves an additional 10% of the duty or penalty as deposit till the issue is finally decided in the second appellate stage. Appellants required to pay additional 10% of duty confirmed. Defect Memoranda were thus correctly issued by CESTAT Registry – all appeals dismissed on account of non-compliance – decided against appellant. - Appeal Nos. E/75696, 75698, 75743, 75744, 75763, 75764, 75773/16, ST/75482/16, C/75880-75887/16 - Order No. FO/A/75948-75963/2016 - Dated:- 31-8-2016 - Shri H. K. Thakur, Member ( Technical ) Shri Ravi Raghav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was his case that an appellant who did not pay 7.5% deposit before first appellate authority, then such an appellant is required to deposit only 10% of duty confirmed for entertaining appeal, even if his appeal might have been dismissed by first appellate authority for non-compliance of 7.5% mandatory deposit. That on principles of equity in the case of other Appellants, who deposited 7.5% before the first appellate authority, should be required to pay only additional 2.5% of duty confirmed as deposit. 3. S/Shri Rajeev Gupta, Commr.(AR), K.Chaudhary, Supdt.(AR), A.Roy, Supdt.(AR), S.S.Chattopadhyay, Supdt.(AR) S.Mukherjee, Supdt.(AR) appeared on behalf of the Revenue. Shri Rajeev Gupta, Commr.(AR) argued that in all other Benches of CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment from 06.08.2014 under Section 105 of the Finance Act, 2014, exists as follows:- [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 per cent. 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 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]; (iii) against the decision or order referred to in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en also Appellant will have to pay lesser interest for the period when amount was lying with the department as deposit. 4.3 Above observations will also hold good for the purpose of amended Section 129E of the Customs Act, 1962 as the provisions of deposit are made in Section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 are identical. 5. In view of the above it is held that Appellants were required to pay additional 10% deposit, under Section 35F(iii) of the Central Excise Act, 1944 or Section 129E(iii) of the Customs Act, 1962, in addition to 7.5% deposit made before the first appellate authority. Defect Memoranda were thus correctly issued by CESTAT Registry and all the above Appeals are dismissed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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