Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 9 - AT - Central ExcisePre-deposit - Section 35F of the Central Excise Act, 1944 - case of appellant is that they have already paid more than 7.5% which is admitted by the Department in the show-cause notice itself. They are not required to pay additional 7.5% - Held that:- The appellant has already paid duty @ 1% on the said item which is sufficient to take care of 7.5% of the duty to be deposited in terms of Section 35F. Further on identical facts for the earlier period, the Registry has not raised the objection and has considered the payment of duty made @ 1% and did not demand 7.5% under Section 35F - the defect raised by the Registry is not legally tenable and the appellant is not required to pay again 7.5% of the duty under Section 35F. Condonation of delay in filing the appeals beyond the stipulated period of 3 months - Held that:- The orders were communicated to the assessee on 14/10/2017 and the appeals were filed on 16/01/2018, which is beyond 90 days. Therefore the appellants are directed to file COD applications. Application disposed off.
|