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TMI Blog2017 (2) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... or C.B.E. & C. circular which states that the amount paid in one appeal could be adjusted towards another appeal. The language of Section 35F is very clear and it says that “the Tribunal should not entertain any appeal without making the mandatory pre-deposit specified in the Section” - in view the statutory provision under Section 35F of the Central Excise Act, 1944, we direct all the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Central Excise is registered against the company. The Commissioner of Central Excise vide his adjudication Order-in-Original dated 31-3-2016 has demanded duty on the company for an amount of ₹ 2,78,94,645/- and imposed penalty on the company and its officials who are working in various capacities and other associated companies who deal with their goods. Further the company has volu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perused the records. 3. The learned counsel for the applicants stated that the deposit made on behalf of the company should be treated as pre-deposit for these appellants who are working for the company and their associated companies. He further submitted that all the appeals should be heard on merit without insisting on pre-deposit. On the other hand the learned AR vehemently opposed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al could be adjusted towards another appeal. The language of Section 35F is very clear and it says that the Tribunal should not entertain any appeal without making the mandatory pre-deposit specified in the Section . 5. Therefore, keeping in view the statutory provision under Section 35F of the Central Excise Act, 1944, we direct all the applicants in these appeals to make mandatory pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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