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2016 (3) TMI 1086 - HC - Central ExciseSeeking exemption from pre-deposit - Assessee has to deposit mandatory amount of duty or penalty in dispute @ 7.5% or 10% as the case may be as per amendment made u/s 35F of the Act, 1944 which came into force w.e.f. 06/08/2014 - Petitioner submitted that 7.5% of the demand has been deposited and requested that at least the appeal may be heard on merits - Held that:- if the petitioner has deposited 7.5% of the demand in terms of order of the adjudicating authority, the appeal, which has been dismissed by the Tribunal because of non-compliance of the order passed on application u/Sec. 35-F of the Act, 1944, be restored and heard on merits. - Notice issued of writ as well as stay application
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