TMI Blog2013 (2) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... on-compliance with Section 35 F – Held that:- On the basis of decision in earlier case the total amount of duty demanded from the assessee is Rs. 29,32,036/-, towards which an amount of Rs.11,79,922/- paid by them stands appropriated. The Commissioner (Appeals) only required them to pre-deposit an amount of Rs 3.75 lakhs, which they did not deposit. Had they deposited this amount, their total paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage. Accordingly, after dispensing with predeposit, we take up the appeals. 2. In adjudication of a show-cause notice issued to these appellants, the original authority confirmed demand of duty of Rs.29,32,036/- against the assessee (M/s Kumar's Cotex Ltd.) for the period from April 2006 to January 2007 in respect of DTA clearances of the EOU, demanded interest on duty under Section 11AB of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the company did not predeposit this amount within the stipulated time. The others also did not make any predeposit. Having found no evidence of predeposit, the appellate authority dismissed the appeals on the ground of non-compliance with Section 35 F of the Central Excise Act, without considering the case on merits. 3. The present appeals are directed against the above order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. 4. The total amount of duty demanded from the assessee is Rs. 29,32,036/-, towards which an amount of Rs.11,79,922/- paid by them stands appropriated. The learned Commissioner (Appeals) only required them to predeposit an amount of Rs 3.75 lakhs, which they did not deposit. Had they deposited this amount, their total payments would have amounted to a little over 50% of the demand only. Foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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