Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 370 - AT - Central ExciseWaiver of pre deposit - Mandatory pre deposit - Held that:- This is an appeal filed after 6.8.2014 after the amendment of Section 35F. After the amendment of Section 35F, any appeal filed the Tribunal shall not entertain any appeal unless appellant deposits 7.5% of the duty. - Tribunal in their own case ordered predeposit in an identical issue. Therefore, appellants have not made out a prima facie case for waiver of predeposit as the Tribunal vide order dt. 8.1.2013 in the above case ordered for predeposit of ₹ 15 lakhs on the identical issue of denial of cenvat credit of distributed by the ISD on various input services including corporate office. The Tribunal in their order dt.26.8.2013 also ordered predeposit in their own case. - Following the same, Partial stay granted.
|