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Meegora Steels Pvt Ltd, Parimal D. Mehta Versus Commissioner of Central Excise, Mumbai-III

2015 (10) TMI 1200 - CESTAT MUMBAI

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 Tr .....

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the Appellant : Shri R V Shetty, Adv. For the Respondent : Shri V K Agarwal, Addl. Comm. (AR) OPRDER Per: P K Jain: 1. The appellants have filed these two appeals without depositing 7.5% of the duty or penalty amount as per Section 35F of the Central .....

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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/8 .....

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wards 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) under sub-section ( .....

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icer 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 depo .....

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in clause (b) of sub-section (1) of section 35B , unless the appellant has deposited ten 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 orde .....

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