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TMI Blog2018 (10) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. Condonation of delay in filing the appeals beyond the stipulated period of 3 months - Held that:- The orders were communicated to the assessee on 14/10/2017 and the appeals were filed on 16/01/2018, which is beyond 90 days. Therefore the appellants are directed to file COD applications. Application disposed off. - Defect Memo No.20063, 20069, 20070, 20071/2018 in Appeal No. E/21212 to 21215/2018 - Interim Order No: 79-82/2018 - Dated:- 10-8-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri G. Shivadass, Advocate For the Appellant Smt. Kavitha Podwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 22,05,96,735 1,79,83,430 NIL 1,65,44,755 October 2015 to March 2017 (Multiplex Bio) 2,81,20,456 22,49,636 2,58,70,819 21,09,034 NIL 19,40,311 3.2. The learned counsel further submitted that for the prior period, in the assessee's own cases, similar demand was raised by the Revenue and the appellant has filed the appeals before the Tribunal and no defect was raised by the Registry in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriated amount already paid ('E'=D-B) September 2013 to June 14 9,81,15,243 81,76,270 9,81,15,243 73,58,643 NIL 3.4. Further the learned counsel also took us through Section 35F of the Central Excise Act and the Circular issued by the CBEC No.984/8/2014-CX dt. 16/09/2014 and also the Circular issued by CESTAT dt. 28/08/2014. 4. On the other hand, the learned AR submitted that as per Section 35F, appellant is required to deposit 7 5 % / 10% of the disputed amount in view of the impugned order and any amount paid as regular duty will not be considered for the purpose of determining the mandatory predeposit. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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