Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 149 - AT - Central ExcisePre-deposit - Section 35F of the CEA, 1944 - irregular availment of CENVAT credit - Held that: - The Section 35F mandates that pre-deposit amounting to 7.5% is required to be paid in the case of first appeal - almost the entire part of the CENVAT credit alleged to have been wrongly taken, stands reversed. Hence, the requirement of Section 35F is fully satisfied and there will be no need for the appellant to pay any further amounts to satisfy the mandatory requirements of Section 35F - the appellant has satisfied the requirements of Section 35F - appeal allowed - decided in favor of appellant.
|