Maintainability of appeal - requirement of mandatory pre-deposit ...

Customs

July 9, 2022

Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the requirement of pre-deposit, unlike the situation which existed prior to the amendment made in section 129E on 06.08.204 when the Tribunal, if it was of the opinion that the deposit of duty and interest demanded or penalty levied would cause undue hardship, could dispense the said deposit on such conditions as it deemed fit to impose so as to safeguard the interest of the Revenue. - it is not possible to grant waiver of the pre-deposit amount. - AT

View Source

← Previous Next →

Maintainability of appeal - requirement of mandatory pre-deposit ...

Customs

July 9, 2022

You may also like:

Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no...

Non-compliance with the mandatory pre-deposit before filing of appeal - Section 107(6)(b) of the CGST Act, 2017 - The petitioner shall make the mandatory pre-deposit @...

Waiver of pre-deposit - the submission of the learned counsel for the petitioner is that the petitioner should be permitted to go before the Tribunal with a direction to...

Refund of mandatory pre-deposit in terms of Section 35 F of Central Excise Act 1944 - Adjustment with with confirmed demand of duty - The bare perusal makes it clear...

Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

Maintainability of appeal - non-deposit of the statutory amount under Section 129E of the Customs Act, 1962 - It would be seen from a bare perusal of section 129E of the...

Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the...

Manner of payment of pre-deposit - Blocking of Input Tax Credit - request of adjustment towards the pre-deposit under Section 107(6) to file an appeal came to be...

Interest on refund - pre-deposited prior to 6.8.2014 - After the expiry of three months from the date of the final order dated 19.02.2020, the appellant is entitled for...

Maintainability of appeal - appeal rejected as being defective for non-payment of the pre-deposit - the appeals filed by the instant petitioners u/s 107 of the CGST/BGST...

Exemption u/s 11 - Scope of newly inserted section 11(6) - Depreciation on assets - Double benefit - Apex Court has as settled the issue - amendment brought in Section...

Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

Quick Updates: