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TMI Blog2019 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in original or is independent of the same - with regard to amendment to Section 35 of CE Act, on and with effect from 06.08.2014, the aforesaid circular dated 16.09.2014 and paragraph 20.2 of the said circular (extracted and reproduced supra), there is no disputation. To the extent that the impugned communication calls for submission of documents pertaining to the aforesaid five orders in appeal, it is clearly in breach of the obtaining position, where the matter is pending before CESTAT - this Court deems it appropriate to set aside the impugned communication insofar as it relates to five orders in appeal, all dated 08.03.2018, made in Order in Appeal Nos.47/2018 SLM-CEX, 48/2018 SLM-CEX, 49/2018 SLMCEX, 50/2018 SLM-CEX and 51/2018 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) have been filed and those statutory appeals are Orders in Appeal Nos.47/2018 SLM-CEX in O.I.O.No.47/2017 (CE), 48/2018 SLM-CEX in O.I.O.No.48/2017 (CE), 49/2018 SLM-CEX in O.I.O.No.49/2017 (CE), 50/2018 SLM-CEX in O.I.O.No.50/2017 (CE) and 51/2018 SLM-CEX in O.I.O.No.51/2017 (CE). To be noted, all the five statutory appeals were disposed of by the statutory Appellate Authority on 08.03.2018. 4.It is the further case of the writ petitioner that, each of the aforesaid five orders made by the Appellate Authority, all dated 08.03.2018, have been carried by way of further appeal to the 'Customs Excise and Service Tax Appellate Tribunal' ('CESTAT' for brevity) by way of five different appeals. All these appeals t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty imposed by the Commissioner (Appeals). This need not be the same as the amount of duty demanded or penalty imposed in the Order-in- Original in the said case. (ii) In a case, where penalty alone is in dispute and penalties have been imposed under different provisions of the Act, the pre-deposit would be calculated based on the aggregate of all penalties imposed in the order against which appeal is proposed to be filed. (iii) In case of any short-payment or non-payment of the amount stipulated under Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962, the appeal filed is liable for rejection. (iv) Section 35F of the Central Excise Act, 1944 has been amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50/2018 and 51/2018 all dated 08.03.2019) and also for the SOD SI.No.06/2018-CE (ADC), dated 04.07.2018 all the necessary documents i.e., ISD Credit availed for the above mentioned five OIAs and SOD SI.No.06/2018 may be submitted immediately both soft/Hard copy in respect of Hosur unit to this office for through verification.' 10.Be that as it may, with regard to amendment to Section 35 of CE Act, on and with effect from 06.08.2014, the aforesaid circular dated 16.09.2014 and paragraph 20.2 of the said circular (extracted and reproduced supra), there is no disputation. 11.Therefore, to the extent that the impugned communication calls for submission of documents pertaining to the aforesaid five orders in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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