Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1251 - AT - Central ExciseWaiver of Pre-deposit - Section 35F of the Central Excise Act, 1944 - amendment brought in the section on 6-8-2014 - Held that: - there is no provision in the Central Excise Act, 1944 and CESTAT (Procedure) Rules, 1982, CESTAT circular or CBEC circular which satisfies that the amount paid in one appeal could be adjusted towards another appeal. The language of Section 35F is very clear and it says that “the Tribunal should not entertain any appeal without making the mandatory pre-deposit specified in the Section” - appellants directed to pre-deposit as per Section 35F within one month from the date of receipt of the certified copy
|