Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 703 - HC - Central Excise100% EOU - Maintainability of appeal - pre-deposit - Appellant had not deposited 7.5% as required u/s 35F of the CEA, 1944 - Held that: - the Respondent always has discretion to appropriate the amount recovered against particular dues. We find that the Appellate Tribunal has justifiably considered that for the amount of ₹ 5,15,10,018/- is recoverable for which the concerned Appeal had been filed by the Appellant before the Appellate Tribunal, no amounts had been appropriated. From the total amount recoverable of ₹ 6,65,65,049/- for the period 2005 till 2010, only a sum of ₹ 36.58 lakhs had been recovered - there is no infirmity in the impugned order which has held that since the amount of 7.5% has not been deposited as mandated u/s 35F of the CEA, the Appeal is not maintainable - appeal dismissed being not maintainable.
|