2024 (2) TMI 908

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..... 4 - HELD THAT:- It transpires from the records that as the appellant had not made the statutory pre-deposit contemplated under section 35F of the Central Excise Act, the Commissioner (Appeals) dismissed the appeal. However, what needs to be noted is that the appellant had stated before the Commissioner (Appeals) that the main contractor i.e. M.P. Housing Board had deposited the required servic .....

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..... t been deposited. The appeal may be heard on merits as the appellant has deposited 10% of the duty confirmed while filing this appeal and so it would not be necessary for the appellant to deposit the statutory amount required to be deposited before the Commissioner (Appeals). The matter is remitted to the Commissioner (Appeals) to decide the appeal on merits. The appeal is allowed by way of rem .....

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..... ractor and had performed work entrusted to the M.P. Housing Board. 3. Learned chartered accountant for the appellant submitted that the appellant was under a bona fide belief that if the main contractor had deposited the amount, the appellant would not be required to deposit it and believing that the entire amount had been deposited by M.P. Housing Board, the appellant thought that the requirem .....

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..... e learned authorized representative appearing for the department have been considered. 7. It transpires from the records that as the appellant had not made the statutory pre-deposit contemplated under section 35F of the Central Excise Act, the Commissioner (Appeals) dismissed the appeal. 8. However, what needs to be noted is that the appellant had stated before the Commissioner (Appeals) tha .....

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..... appeal on merits since the appeal was dismissed solely for the reason that the statutory requirement of pre-deposit had not been deposited. The appeal may be heard on merits as the appellant has deposited 10% of the duty confirmed while filing this appeal and so it would not be necessary for the appellant to deposit the statutory amount required to be deposited before the Commissioner (Appeals). .....

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