2019 (8) TMI 492

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..... provided they deposit 50% of the amount representing 7.5% of the total tax effect in cash with the authority and provided they secure the balance amount by furnishing a bank guarantee to the satisfaction of the tribunal, the tribunal will proceed to hear out the appeal in accordance with law. Compliance of this order should be made by the appellant within eight weeks from date - Appeal dispose .....

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..... sh for them. Section 35F of the Central Excise Act, 1944 lays down that 7.5% has to be deposited. Considering the circumstances, the only relief we can give to the appellant is that provided they deposit 50% of the amount representing 7.5% of the total tax effect in cash with the authority and provided they secure the balance amount by furnishing a bank guarantee to .....

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