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TMI Blog2017 (9) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be paid in cash or the same can be paid from CENVAT Credit Account maintained by the appellants? - Held that: - It is observed from the provisions of Section 35F (i) that it is not specifically mentioned that amount has to be deposited only by way of cash payment - the view taken by the First Appellate Authority, that deposit under Section 35F (i) cannot be made from CENVAT Credit Accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Under the above Orders-in-Appeal dated 15/2/2016, inter alia, first Appellate Authority has disposed of all the appeals filed by the appellants on the grounds that mandatory deposit of duty required to be made under Section 35F (i) of the Central Excise Act, 1944 has been paid from the CENVAT Account maintained by the appellants. 3. It is the case of the appellants that there is no bar in amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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 that the [Principal Commissioner of Central Excise or Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by CESTAT Registry at Kolkata, payments made from CENVAT Credit Account are considered as due payments for considering as deposit under Section 35F (ii) and (iii) of Central Excise Act, 1944. First appellate authority could have a view if debit of mandatory deposit was with respect to personal penalty or payment of interest. 6. In view of the above observations the view taken by the First Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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