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2015 (10) TMI 1200 - CESTAT MUMBAI

2015 (10) TMI 1200 - CESTAT MUMBAI - TMI - Waiver of pre deposit - Mandatory pre deposit - Held that:- Tribunal is a creature of Customs, Excise and Service Tax Acts and cannot go beyond the provisions of the said Act. Section 35F clearly provides for deposit of 7.5% and does not give this Tribunal any discretionary powers to waive the same. We accordingly, hold that the appeals are not maintainable. - Decided against assessee. - Appeal No. E/85731 & 85732/15 - Dated:- 2-6-2015 - P. K. Jain, Mem .....

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no money to deposit the said amount of 7.5% and the appeals should be heard without any pre-deposit. 3. The learned Additional Commissioner (AR) submits that this Tribunal in the case of Maneesh Export (EOU) Vs. CCE, Belapur, vide order No. A/1295-1297/15/EB dated 18/05/2015 in Appeal No. E/85591, 85628, 85629/15 has already held that the deposit of the said amount is mandatory and in view of the said decision, the appeals are required to be dismissed. 4. We have considered the submissions. 4.1 .....

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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 .....

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