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TMI Blog2017 (7) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ut mandatory pre-deposit as required under Section 35F of the Central Excise Act 1944 as made applicable to Service Tax vide Section 83 of the FA 1994 - the present appeal is not maintainable without the mandatory pre-deposit as provided under Section 35F of the Central Excise Act 1944 - appeal dismissed being not maintainable. - ST/20417/2017-SM - 20852/2017 - Dated:- 17-5-2017 - Shri S.S Garg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit as provided under Section 35F of the Central Excise Act. 2. On the other hand the learned AR submitted that the present appeal is not maintainable without mandatory pre-deposit as provided under Section 35F of the Central Excise Act. She further submitted that the Commissioner (Appeals) has also rejected the appeal of the appellant for non-compliance of the provisions of Section 35F o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision or order referred to clause (a) of sub-section (1) of Section 35B, 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 the decision or order appealed against. 4.1. Further the Commissioner (Appeals) has also considered the statutory provisions as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14.07.2016 along with connected cases decided that the petitioners are liable to deposit 7.5% or 10%, as the case may be, for preferring appeals before the Commissioner (Appeals) or the Tribunal. Here the appeals have been filed after the amendment and are liable for rejection on account of non compliance of provisions of Section 35F as discussed above. 5. After perusal of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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