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TMI Blog2017 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... None present for the appellants despite notice having been sent to them well in advance. Since the present issue lies in a narrow compass, I take up the appeals for disposal with the consent of ld.A.R. for the Revenue. 2. This appeal has been filed by the appellant against the Order-in-Appeal Nos.15,16,17/HAL/2016 dated 15.03.2016 passed by Commr. of Central Excise (Appeal I), Kolkata. 3. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciation, Section 35F (i) is reproduced below : "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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilarly, in case of demand of duty, if CENVAT credit is permissible for payment of duty, the same can always be debited from CENVAT account maintained by an assessee. The lower appellate authority could have a view if debit of the mandatory deposit was in respect of personal penalty or payment of interest. The appellant has also paid 10% of the duty by debiting the CENVAT credit account towards the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of the Cenvat Credit Rules, 2004. Accordingly, I direct the ld.Commissioner (Appeals) to decide the issue on merit without insisting on any further predeposit from the appellants. Consequently, I set aside the impugned order and remit the matters to the ld.Commissioner (Appeals) for re-considering the case on merit. Needless to mention, a reasonable opportunity of hearing be granted to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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