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2017 (11) TMI 8 - AT - Central ExciseMandatory deposit - Section 35F of the Central Excise Act, 1944 - Held that: - When the assesse is one and the same, and their finances are also common, this difference of Unit-I and Unit-II should not come in way in treating the appellants deposits of ₹ 30 lakhs made way back on 20.7.2013 as the deposit for the present appeals, when it is on record that the assesse made this deposit on 20.7.2013 for which they had informed the jurisdictional Commissioner on 22.7.2013 stating that this deposit of ₹ 30 lakhs was towards the liability of Unit-II factory and for which there is an acknowledgment to prove that such a letter was given to the Office of the Commissioner of Central Excise, Mysuru. The said deposit of ₹ 30 lakhs be considered as pre-deposit against the mandatory deposit as required under Section 35F of the Central Excise Act, 1944 - application dismissed.
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