TMI Blog2015 (9) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... hat considering these amounts at this stage will amount to going into the merits of the case, particularly as these are points of grievance of the appellant. In view of above analysis, in our view, the appellant is required to deposit 7.5% of the duty demanded and since they have not paid the said amount, the appeal is not maintainable. - However, in the interest of justice, we give two week's time to the appellant to deposit the same and report compliance on 10th August 2015. - Appeal E/85590/15-Mum - M/4064/2015-WZB/EB - Dated:- 15-7-2015 - P K Jain, Member (T) And S S Garg, Member (J),JJ. For the Appellant : Mr S S Gupta, CA For the Respondent : Mr Hitesh Shah, Commissioner (AR) ORDER Per: P K Jain: The case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of dispute and this was also brought to the notice of the Commissioner. It was submitted that the Commissioner has in the impugned order confirmed the amount of ₹ 4,49,13,262/- and the appellant is required to deposit 7.5% of the same. The question whether the said amount can be adjusted against the said demand is a matter to be decided on merit by the Tribunal and cannot be examined for maintainability of the appeal. 4. We have considered the submissions. Section 35F of the Central Excise Act reads as under:- SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal - (i) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. It would be seen from the above section that the appellant is required to deposit 7.5% of the duty for filing the appeal. We have also gone through the circular No. 984/8/2014-CX dated 16.9.2014. The relevant para is as under:- 3. Payment made during investigation: 3.1 Payment made during the course of investigation or audit, prior to the date on which appeal is filed, to the extent of 7.5% or 10%, subject to the limit of ₹ 10 crores, can be considered to be deposit made towards fulfillment of stipulation under Section 35F of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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