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TMI Blog2016 (12) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... .(AR) for the Respondent (s) ORDER These Miscellaneous Application and Appeal have been filed by the Appellant against Order-in-Original No.69-70/COMMR/ST-II/KOL/2015-16 dated 29.03.2016 passed by the Commissioner of Service Tax-II, Kolkata. 2. Shri A.D.Roy (Advocate) appearing on behalf of the Appellant submitted that no mandatory deposit, required as per amended Section 35F of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y deposit. 3. Shri A.K.Biswas, Supdt.(AR) appearing on behalf of the Revenue argued that there is no exception under Section 35F of the Central Excise Act, 1944 and Appeal is not required to be entertained if no mandatory deposit is made. 4. Heard both sides and perused the case records. 5. In the present case mandatory deposit as per Section 35F of the Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the case law relied upon by the Appellant is not applicable. Accordingly Miscellaneous Application filed by the Appellant is required to be disposed of and Appeal is not required to be entertained in view of the mandatory deposit not made under Section 35F of the Central Excise Act, 1944. Miscellaneous Application filed by the appellant is disposed of. Appeal filed by the appellant is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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