Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 568 - CESTAT MUMBAIUtilization of Cenvat Credit for making deposit of 7.5%3 u/s 5F of the Central Excise Act, 1944 as pre-deposit before filling of appeal - Department claims that the disputed is related to cenvat credit itself and the action of the assessee is amount to reversal of the credit and not the payment of 7.5% amount - Held that:- the said amounts have not been reversed during the course of investigation but were paid by the appellant themselves and are a matter of dispute with reference to the duty demand confirmed. We also agree with the contention of the learned Commissioner (AR) that considering these amounts at this stage will amount to going into the merits of the case, particularly as these are points of grievance of the appellant. In view of above analysis, in our view, the appellant is required to deposit 7.5% of the duty demanded and since they have not paid the said amount, the appeal is not maintainable. - However, in the interest of justice, we give two week's time to the appellant to deposit the same and report compliance on 10th August 2015.
|