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2015 (10) TMI 362 - CESTAT CHENNAI

2015 (10) TMI 362 - CESTAT CHENNAI - TMI - Restoration of appeal - Appeal dismissed for non compliance with Section 35F - construction of service and man power supply service - Held that:- Appellant has not made out prima facie case for waiver of entire predeposit of entire demand. However, considering that the appellant paid ₹ 1.5 lakhs by T.R.6 challan dt. 4.12.2013, we direct the appellant to make a predeposit of ₹ 5,00,000 in two instalments. The deposit of ₹ 1,50,000/- alr .....

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ntral Excise Act read with Section 83 of the Finance Act. The Commissioner (Appeals) vide Interim Order dt. 18.12.2013 ordered for predeposit of 50% of the total demand of ₹ 32,55,796/-. Since the appellant have not complied, the appeal was dismissed by LAA. 2. Ld. Advocate for the appellant submits that the issue relates to both construction of service and man power supply service. He submits that they have deposited ₹ 1.50 lakhs. He pleaded that appellant outsourced the constructio .....

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