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TMI Blog2019 (3) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... ;), the appeal preferred by the petitioner was dismissed - Section 35F of the Act provides that the Appellate Tribunal shall not entertain any appeal against the decision or order passed by the Commissioner of Customs, Central Excise and Service Tax, unless the appellant has deposited seven and a half per cent of the duty and penalty as imposed. In the case of the petitioner, while filing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um-demand notice was served upon the petitioner by the Commissioner of Customs, Central Excise and Service Tax, Siliguri Commissionerate, Siliguri. The petitioner on receipt of the said show cause-cum-demand notice, submitted a reply on 30.06.2016. Thereafter, on 06.02.2017, an order was passed by the Commissioner of Customs, Central Excise and Service Tax Siliguri Commissionerate, Siliguri, impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent that the appellant has not made any attempt to make compulsory pre-deposit as required by statute. When it is so, then appeal filed by the appellant is not maintenable (sic). 4. In the result, the appeal filed being not maintenable (sic) and is dismissed. M.A. (COD) is also dismissed. . . 3. Learned counsel for the petitioner submitted that penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain any appeal against the decision or order passed by the Commissioner of Customs, Central Excise and Service Tax, unless the appellant has deposited seven and a half per cent of the duty and penalty as imposed. 5. In the case of the petitioner, while filing the appeal before the Appellate Tribunal, the petitioner did not deposit the amount as required by Section 35F of the Act. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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