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TMI Blog2017 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... osits of ₹ 30 lakhs made way back on 20.7.2013 as the deposit for the present appeals, when it is on record that the assesse made this deposit on 20.7.2013 for which they had informed the jurisdictional Commissioner on 22.7.2013 stating that this deposit of ₹ 30 lakhs was towards the liability of Unit-II factory and for which there is an acknowledgment to prove that such a letter was g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-assessee claims that they had paid ₹ 30 lakhs on 20.7.2013 and the same be taken as mandatory deposits in respect of present appeals. 2. The main submissions of the Revenue are: (i) The appellant, M/s. Ripple Fragrances Pvt. Ltd. has got two units viz., Unit-I and Unit-II. (ii) The appellant in case of the appeal filed by Unit-II did not make the mandatory deposit as req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Department. (ii) For avoiding procedural and legal complications, the appellant had formed separate Unit for packing activity, which it believes is not excisable. Unit-II factory has no separate legal existence, nor has its own sources of finances independent of the assessee company. Hence, all payments are made by the company, be it for Unit-I or Unit-II. (iii) Under press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be directed to make further deposit, it would amount to unjust enrichment of Revenue, which is impermissible in law. 4. Both sides have been heard. 5. After having carefully considered the facts on records and the submissions of both sides, we are of the considered view that the Central Excise assessee for the present appeals E/20620, 20622/2016 and other appeal which has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs be considered as pre-deposit against the mandatory deposit as required under Section 35F of the Central Excise Act, 1944 in case of present appeals (E/20620/2016 and E/20622/2016), and more so, when no further pre-deposit is required in case of the appeal No. E/20621/2016 which has been filed by Unit I of the present Central Excise assessee. Consequently, the present miscellaneous applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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