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2021 (7) TMI 734 - AT - CustomsRequirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - whether appellant was required to pay 10% separately over and above 7.5% in terms of Section 129E of the Customs Act? - HELD THAT:- The issue, whether the appellant is required to pay total 10% i.e. 7.5% + 2.5% at the stage of filing appeal before CESTAT has been settled by the Hon’ble Delhi High Court in the case of M/S SANTANI SALES ORGANISATION VERSUS CENTRAL EXCISE, CUSTOMS AND SERVICE TAX APPELLATE TRIUBNAL, DELHI AND OTHERS [2018 (6) TMI 249 - DELHI HIGH COURT] where it was held that It is directed that the petitioner and others on filing second appeal before the Tribunal are required to deposit 10% of the amount of duty/ penalty as confirmed by the first appellate authority inclusive of 7.5% pre-deposit made for the first appeal. 10% would not be in addition to and over and above 7.5% of pre deposit made for the first appeal. Thus, in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. Therefore, the impugned order is not sustainable hence the same is modified. Appeal No C/12124/2018 is allowed by way of remand for passing a fresh order in the light of above observation. The said appeals are allowed by way of remand to the Adjudicating Authority to decide a fresh only on the aspect of adjustment of sanctioned refund against drawback claim already sanctioned.
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