Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2021 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 597 - MADRAS HIGH COURTMaintainability of petition - Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 - To Consider the amount deposited during investigation as pre-deposit - HELD THAT:- Irrespective of the fact whether the issues is covered on merits or not and covered by an order of the Tribunal for the previous period, the petitioner is required to pre-deposit 7.5% of the disputed tax and/or penalty or both together at the stage of the first appeal before the second respondent Commissioner of Central Excise (Appeals) and another sum of 2.5% totalling to 10% at the stage of Appeal before the first respondent Tribunal. This statutory minimum cannot be waived. The idea of rationalizing this amount to a statutory minimum is to spur final hearing of the appeal by the Tribunals and Commissioner (Appeals). Further, the Registry of the first respondent is really not concerned with the merits of the case and therefore, cannot waive the amount - it is not possible under the scheme of the amendment to the Act for the petitioner to expect the Registry of the first respondent Tribunal to adjudicate the same. Therefore, the challenge to the impugned communication on the score has to fail. Therefore, petitioner may obtain a certificate from the jurisdictional officer or Supt of Central Excise to the effect that the amount of ₹ 2.32 Crores paid by the petitioner has not been adjusted against any of the duty liability or refunded back to the petitioner - If such certificate is obtained, such certificate shall be produced before the Registry of the first respondent Tribunal - Petition disposed off.
|