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TMI Blog2019 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... he said percentage of mandatory deposit. Thus, 7.5% on the amount of duty confirmed was to be paid at the time of filing of the Appeal before the Commissioner(Appeals). The amount of duty confirmed in this case was ₹ 1,57,050/-. The amount already stands deposited, as discussed above is ₹ 37,860/- and 7.5% thereof will be ₹ 11,778.75. The amount admittedly already stands deposited is ₹ 37,860/-. The Commissioner (Appeals) has committed an error while dismissing the Appeal in limini to be barred by Section 35F - Appeal allowed by way of remand. - Service Tax Appeal No. 53890 of 2018 - FINAL ORDER No. 50848/2019 - Dated:- 4-7-2019 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Mr. Satyanarayan Goy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit as is to be mandatorily made by the appellant at the time of filing Appeal (7.5% of demand confirmed at the time of Appeal before Commissioner (Appeals) and 10% of the demand confirmed at the time of filing Appeal before this Tribunal). The learned Counsel has also relied upon the Circular of Ministry of Finance bearing No. 984/08/2014 CX dated 16.09.2014 about the payment made during the course of investigation or audit, prior to the date on which Appeal is filed can be considered to be the deposit made towards fulfilment of pre-deposit. The Order under challenge is, therefore, prayed to be set aside. Appeal is prayed to be allowed. 4. Per contra, it is submitted by the Department that amount deposited after the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said sections. 6. The perusal makes is abundantly clear that the 10% of the amount of demand confirmed as is mandatorily to be deposited by the appellant at the time of filing the Appeal before this Tribunal is a mandatory deposit in terms of Section 35F of the Central Excise Act. However, any payment made by the appellant during the course of the investigation has to be adjusted against the said percentage of mandatory deposit. In view of the above admissions, the amount which stands deposited is ₹ 37,860/-. The demand confirmed is ₹ 1,57,050/- alongwith the penalty of the same amount and the interest. Section 35F(i) reads as follows: (i) under sub-section (1) of section 35, unless the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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