Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 76 - AT - CustomsWaiver of pre-deposit - Section 35F(iii) of the Central Excise Act, 1944 - Section 129E of the Customs Act, 1962 - CBEC Circular No.984/8/2014-CX dated 16.09.2014 – defective memos - whether Appellants are required to deposit an additional 10% of duty confirmed, while filing Appeal before CESTAT against Orders passed by the first appellate authority over and above 7.5% deposit made before the first appellate authority ? – Held that: - After success at the level of first appellate authority may be Legislature wants that the case has passed one test of first appeal successfully and Revenue deserves an additional 10% of the duty or penalty as deposit till the issue is finally decided in the second appellate stage. Appellants required to pay additional 10% of duty confirmed. Defect Memoranda were thus correctly issued by CESTAT Registry – all appeals dismissed on account of non-compliance – decided against appellant.
|