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2022 (10) TMI 147 - CESTAT, NEW DELHIPre-deposit - adjustment of amount deposited by another person / entity with the requirement of pre-deposit by the appellant - section 129E of the Customs Act - HELD THAT:- It is evident from section 129E that the legal requirement is that the appellant has to make the mandatory pre-deposit failing which the appeal cannot be admitted at all by this Tribunal. Of course, if during the course of investigation or at any time before filing the appeal, the appellant had deposited any amounts, such amounts would qualify as pre-deposit for the reason that of the total amount of duty confirmed or penalty imposed on the appellant in the impugned order, if some amount has already been deposited only the rest has to be paid. Usually, the impugned order itself appropriates the amounts already deposited towards the liability of duty or penalty. The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards pre-deposit in appeals, if any, by such entities and if they had not filed any appeals, towards their liabilities of duty or penalty as per the order of the lower authority. Of course, if there is no liability against any entity as per the order of the lower authority but any amount has been paid by such entity or if the entity paid an amount in excess of the liability as per the order, such entity can seek refund of the amounts so deposited. The applications filed by the appellant deserves to be rejected and are rejected - List on October 06, 2022.
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