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TMI Blog2018 (10) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 35F for hearing the appeal on merits - Held that:- As per Section 35F, the appellant is required to make a mandatory pre-deposit of 7.5%/10% of the duty in case where duty or duty and penalty are in dispute, or penalty, where such penalties are in dispute - Since in the present case, the appellant admittedly has not made mandatory pre-deposit and therefore, the appeal is not maintainable. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 73 (1) read with Section 66B of the Finance Act 1994. (ii) Service Tax amounting to ₹ 1,21,79,056/- including Cess on the 'initial contribution', 'membership fee' and 'annual renewals' collected/received by the appellant, pertaining to the period 2012-13 to 2015-16 under Section 73 (1) of the Finance Act read with Section 66B of the Finance Act, 1994. (iii) Approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has also raised other grounds to challenge the demand made by the Revenue. 5. On the other hand, the learned AR has submitted that the present appeal is not maintainable as the appellant has not complied with the mandatory pre-deposit as provided in Section 35F for hearing the appeal on merits. 6. After considering the submission of both the parties, we find that as per Section 35F, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) Against the decision or order referred to in Clause (a) of sub-section (1) of Section 35B, 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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