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TMI Blog2024 (9) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned. Once the pre-deposit has been made and the same is already accepted, the Appeal could not have been rejected. Merely because the pre-deposit had not been submitted at the time of filing the Appeal, it cannot be said that the pre-deposit cannot be made after filing of the Appeal. The same has been deposited before adjudication and therefore, the appeal is required to be examined on merits. The condition of pre-deposit is to be understood as a pre-requisite for the purpose of adjudication of an appeal. Section 35-F of the Act which requires deposit of certain percentage of duty demanded or penalty imposed before filing of an appeal. Since the pre-deposit has been made in the present case, the appellate authority having knowledge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents submits that the password originally issued to the petitioner has become inoperative and request of reissue of password was only made on 29.03.2023. A show cause notice has been issued by the adjudicating authority on 28.12.2022, however, the letter for personal hearing was received back with a remark no such person . 5. It is further submitted by the learned counsel for the respondents that the Appeal preferred by the petitioner was without mandatory pre-deposit and therefore, the same could not be considered on merits in terms of Section 35-F of the Central Excise Act, 1944 which provides that the deposit of a certain percentage of duty demanded or penalty imposed before filing an appeal is a pre-requirement and the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. Explanation . - For the purposes of this section duty demanded shall include, - (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. 7. We find that factually, the payment of pre-deposit was made on 14.12.2023 and an e-mail was also sent to the appellate authority of the fact payment of pre-deposit, however, the order impugned does not take into co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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