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2015 (6) TMI 110

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..... ance and that has been relied upon by the coordinate Bench of this Court in DB Central Excise Appeal [2015 (4) TMI 463 - RAJASTHAN HIGH COURT]. - Partial stay granted. - DB Customs Appeal No. 1/2015 - - - Dated:- 19-5-2015 - Hon'ble Mr. Justice Ajay Rastogi And Hon'ble Mr. Justice J. K. Ranka,JJ. For the Appellant : Mr. AP Mathur with Mr. H. Kharbanda Abhishek Taju, counsel ORDER The three remaining defects pointed out by the office are overruled. Heard on admission. Counsel for the appellant submits that against the order of the Commissioner, Central Excise, appeal came to be preferred before the Customs, Excise Service Tax Appellate Tribunal, New Delhi alongwith a stay application and that came to be d .....

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..... disputed, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of Section 35B, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of Section 35B, unless the appellant has deposited ten percent of the duty, in case where duty or dut .....

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..... 2014, interim protection has been granted provided the appellant deposits 10% of the adjudicated amount in terms of the amendment of Sec. 35F, recovery proceedings in furtherance thereto have been kept in abeyance and that has been relied upon by the coordinate Bench of this Court in DB Central Excise Appeal No.1/2015 7 other appeals dt. 12/02/2015. Taking note of the submission made and the order passed by the Coordinate Bench of this Court dt. 12/02/2015, we do not find any ground to take a different view. Let notices be served on the Counsel appearing for the Central Excise Department in the High Court, within seven days. As an interim direction, we direct that the future recovery pursuant to order of the Tribunal dt.08/09/201 .....

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