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TMI Blog2022 (12) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant cannot be denied of being heard on merits in an appeal as more than 7.5% of the amount required for pre-deposit has been recovered by the Department from the petitioner s clients. The amount has to be treated as pre-deposit for the purpose of Section 35 F of the Central Excise Act, 1944 as made applicable to appeals against order passed under the Finance Act, 1994. Hence, the appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Shri R. Parthasarathy, Ld. Advocate Appearing for the assessee, submits that despite three opportunities the pre-deposit is not paid and moreover, the assessee has already opted for the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by filing the required applications under the said scheme." 3. The case of the appellant is that it is a Public Charitable Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Department issued two show cause notices dated 08.08.2014 and 27.03.2015 which culminated in Order in Original Nos. 06-07/2018 dated 25.06.2019 passed by the respondent. Aggrieved by the same, the appellant filed statutory appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai. It is submitted that the appellant had opted settlement under the provisions of SV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On the other hand, the learned counsel appearing for the respondent submitted that the appellant not only approached the Department under the Voluntary Disclosure Scheme in the year 2013 but also SVLDRS 2019 but delayed the payment. It is further submitted that merely because Department has recovered the aforesaid sum, the appellant cannot ask for admission of appeals without mandatory pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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