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TMI Blog2023 (5) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Prabhakar Sharma , Superintendent, Authorised Representative for the Respondent ORDER PER : Dr. Suvendu Kumar Pati Legality of Adjudication order confirming imposition of Service tax on the basis of turnover shown in the Income tax returns of 2013-14 and rejection of Appellant's appeal filed before the Commissioner (Appeals) challenging such order, solely on the ground of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance of Section 35F of the Central Excise Act 1944. Before coming to the issue, we consider it appropriate to reproduce the relevant provision contained in Section 35F and the Board Circular No. 984/8/2014-CX dated 16.09.2014, referred above. "Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. The Tribunal or the Commissioner (Appeals), as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo provisions vis-à-vis the case on hand, it can be stated that appeal should not be admitted for hearing by the Commissioner (Appeals) in the event of non-compliance of the provisions mentioned above but ones appeal is admitted for hearing Commissioner (Appeals) has to follow the dictates of law provided under Section 35A(iv) and dispose of the appeal stating the points for determination a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt compliance, on that score he could have rejected the appeal at the admission stage and should not have dismissed the appeal without passing an order on merit. 4. Therefore, Having regard to the fact that Appellant had removed the defects and paid the entire pre-deposit amount of 10% in cash through Challan for filing appeal before the CESTAT, as has been noted in order dated 28.02.2023 for adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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