2018 (10) TMI 9

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..... ANJANI KUMAR, TECHNICAL MEMBER Shri G. Shivadass, Advocate For the Appellant Smt. Kavitha Podwal, Superintendent(AR) For the Respondent ORDER Per: S.S. GARG The appellants have filed these four appeals against different impugned orders whereby the Commissioner has confirmed the demand of excise duty along with interest and penalty. The Registry of the Tribunal raised the objection in two c .....

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..... ') Amount demanded in Order-in-Original (difference of duty payable and paid) ('C'=B-A) @11.5% 7.5% of duty to be deposited in terms of Section 35F ('D' = 7.5% of A) Balance to be deposited after appropriated amount already paid ('E'=D-B) 7.5% of duty demanded as per OIO as per Registry/ Revenue ('F'=7.5% of C)* October 2015 to March 2017 23,97,79,059 1,91,82,325 22,05,96,7 .....

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..... 20247/2017 April 2015 to September 2015 9,33,51,858 74,68,150 8,58,83,708 70,01,389 NIL E/20236/2016 July 2014 to March 2015 10,64,22,395 89,91,970 9,74,30,425 79,81,680 NIL 3.3. Learned counsel also submitted that in the appeal E/21306/2015 demand was created and the amount paid by the appellant was appropriated and the details of the same also given herein below:- Period Duty Pay .....

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..... y will not be considered for the purpose of determining the mandatory predeposit. The learned AR relied upon the decision of Tribunal in the case of Ripples Fragrance Pvt. Ltd. & others [Misc. Order Nos.20389 to 20394/2016 dt. 30/08/2016]. 5. After considering the submissions by both the sides and perusal of material on record, we find that the appellant has already paid duty @ 1% on the said ite .....

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..... 5F. In view of this, we are of the opinion that the defect raised by the Registry is not legally tenable and the appellant is not required to pay again 7.5% of the duty under Section 35F. 6. As far as defect in filing the appeals beyond the stipulated period of 3 months, we find that the orders were communicated to the assessee on 14/10/2017 and the appeals were filed on 16/01/2018, which is beyo .....

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