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2015 (4) TMI 489 - AT - Central ExciseWaiver of pre deposit - appeal were filed before the amendment - Non compliance with pre deposit condition - Amendment in Section 35F - Held that:- In view of the section 35F, the statute provides that appeal shall be entertained only when the 7.5% or 10% as the case may be of duty is deposited. - as regard appeal procedure in this appellate Tribunal, the moment appeal is filed, it attains the stage of entertaining the appeal by the Tribunal. Unlike procedure in the Hon'ble High Court and Hon'ble Supreme Court, there is no procedure in this Appellate Tribunal for motion hearing on admission of the appeal. In this Tribunal when the appeal is filed it is registered and appeal number is allotted and thereafter the appeal is matured for considering on merit. Therefore since there is no provision of admission of the appeal in this Tribunal the moment the appeal is filed it stands admitted and become due for consideration on merit. Therefore the mandatory deposit of 7.5% or 10% as the case may be is required to be deposited by the appellant and to be complied at the time of filing of the appeal itself. - After the amendment, intention of the legislature is that instead of 100% of the adjudged dues the appellant is required to pay only 7.5% or 10% as the case may be of the duty or penalty. Therefore it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal without any deposit - as per Section 35F of Central Excise Act, 1944 and Section 129E of Customs Act, 1962, the appellant is required to ‘deposit 7.5% of duty amount before filing of appeal and to furnish the proof of such payment alongwith appeal filed in this Tribunal. Therefore, we direct the appellant to deposit required amount of 7.5% of the duty including amount already deposited - Decided against assessee.
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