2016 (8) TMI 1251

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..... without making the mandatory pre-deposit specified in the Section” - appellants directed to pre-deposit as per Section 35F within one month from the date of receipt of the certified copy
Shri S.S. Garg, Member (J) and Ashok K. Arya, Member (T) Shri B.N. Gururaj, Advocate, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER [Order per : S.S Garg, Member (J)]. - This order will dispose of 6 miscellaneous applications filed by the applicant/appellant under Rule 28A read with Rule 41 of CESTAT (Procedure) Rules, 1982 seeking waiver of pre-deposit of 7.5% of the duty demand in similar appeals/penalty imposed on MD and others in other appeals under Section 35F of the Central Excise Act, 1944. 2. The applicant has furth .....

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..... have also been appropriated in the impugned order. He further submitted that the appellant has also deposited further sum of ₹ 30,00,000/- (Rupees Thirty Lakhs only) on 27-7-2013 which the respondent failed to appropriate. The learned Counsel further submitted that in view of these authorities, the condition of Section 35F warranting mandatory pre-deposit should be waived and all the appeals should be heard on merits without insisting for pre-deposit. 3. On the other hand the learned AR vehemently opposed the applications filed by the appellant and submitted that the amended Section 35F of the Central Excise Act, 1944 warrants payment of deposit of 7.5% or 10% of the duty and penalty imposed under the impugned order for filing o .....

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..... ty on the MD of the unit and the amount paid by the unit against their liability of duty cannot be adjusted against the penalty imposed on the MD of the unit. He also submitted that under Rule 6A of CESTAT (Procedure) Rules, 1982, separate appeals are required to be filed by each affected party covered in the impugned order and when separate appeal have to be filed, each appellant is required to pay the deposit individually and the amount paid by one appellant (during investigation etc.) cannot be adjusted towards the other appellant. According to the learned AR under the Rules, there is no provision to file combined appeals, which also implies that there is no combined deposit of amount or appropriation of amounts from one appeal to anothe .....

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