2023 (5) TMI 1021

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..... atory pre deposit of 10% of the disputed amount. Since the appeal has been dismissed by the Commissioner (Appeals) only on the ground that the mandatory pre-deposit of disputed amount was not complied with by the appellants at the time of filing the appeal, the said compliance has been made by the appellant and thus the requisite pre deposit has been deposited, It would, therefore be in the intere .....

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..... ismissed the appeal on account of non-deposit of the pre-deposit amount of 7.5% as required. 2. The appellant, a cooperative society is engaged in the manufacture of sugar and molasses falling under chapter 17 and 23 of Central Excise Tariff Act. They are entitled for availing the cenvat credit on the input and inputs services used in the manufacture of final product. That during the manufactur .....

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..... ative for the revenue and perused the records of the case. 5. The appellant has now deposited the mandatory pre deposit of 10% of the disputed amount. Since the appeal has been dismissed by the Commissioner (Appeals) only on the ground that the mandatory pre-deposit of disputed amount was not complied with by the appellants at the time of filing the appeal, I find that the said compliance has b .....

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