9911796707
TMI Blog2021 (5) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... and another sum of 2.5% totalling to 10% at the stage of Appeal before the first respondent Tribunal. This statutory minimum cannot be waived. The idea of rationalizing this amount to a statutory minimum is to spur final hearing of the appeal by the Tribunals and Commissioner (Appeals). Further, the Registry of the first respondent is really not concerned with the merits of the case and therefore, cannot waive the amount - it is not possible under the scheme of the amendment to the Act for the petitioner to expect the Registry of the first respondent Tribunal to adjudicate the same. Therefore, the challenge to the impugned communication on the score has to fail. Therefore, petitioner may obtain a certificate from the jurisdictional o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 143 (Tri-Chennai) and Miscellaneous Order No. 42078/2014 dated 17.11.2014. 4. It is submitted that the second respondent Commissioner of Central Excise (Appeals) vide Order-in-Appeal Nos.183 to 185 of 2016 (CXA-I) dated 20.09.2016 refused to follow the above order of the first respondent Tribunal on the ground that a SLP was pending before the Hon'ble Supreme Court against the said order of the first respondent Tribunal. 5. Alternatively, it was submitted that during investigation, a sum of ₹ 2.32 crores was debited by the petitioner in its Personal Ledger Account and therefore, the amount lying with the respondent as deposit was more than 10% of the amount to be pre-deposited by it in terms of the impugned defect memo o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective of the fact whether the issues is covered on merits or not and covered by an order of the Tribunal for the previous period, the petitioner is required to pre-deposit 7.5% of the disputed tax and/or penalty or both together at the stage of the first appeal before the second respondent Commissioner of Central Excise (Appeals) and another sum of 2.5% totalling to 10% at the stage of Appeal before the first respondent Tribunal. This statutory minimum cannot be waived. 10. The idea of rationalizing this amount to a statutory minimum is to spur final hearing of the appeal by the Tribunals and Commissioner (Appeals). Further, the Registry of the first respondent is really not concerned with the merits of the case and therefore, cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the first respondent Tribunal is about ₹ 10,95,70,702/- as detailed below:- Sl.No. Appeal No./Date Order-in-Original No./Date Period Amount involved (1) (2) (3) (4) (5) 1. 13/2013(M-I) dated 28.02.2013 37/2012 dated 24.12.2012 2005-06 ₹ 3,72,60,594/- 2. 14/2013(M-I) dated 28.02.2013 36/2012 dated 24.12.2012 2004-05 ₹ 3,60,96,503 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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