TMI Blog2015 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ABAD - 2016 (337) E.L.T. 150 (Tri. - Ahmd.) - Waiver of pre deposit - Mandatory pre deposit - Held that:- present appeals filed by the appellants, in their individual capacity, and they have to submit proof of mandatory deposit separately. So we do not find any force in the submission of Learned Advocate to the extent the deposit made by the main appellant is sufficient to entertain the appeal of the present appellant. - Decided against assessee. - C/11120/2015 - Interim Order No. A/11717-11748/2015 - Dated:- 19-10-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) Appeal No.: C/11596/2015, C/11597/2015, C/11598/2015, E/10797/2015, E/10813/2015, E/10814/2015, E/10815/2015, E/10830/2015, E/10863/2015, E/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.M. Dave, the Learned Advocate appears on behalf of the appellants and argued the matter at length. It is submitted that in these appeals, the main appellants, namely:- Company, employers, etc deposited the amount of mandatory deposit on behalf of the present appellants as required under Section 35 F as amended of the Central Excise Act 1944, Section 129 E of the Customs Act 1962 and as applicable to Finance Act 1994. He submits that as the main appellants had deposited the amount of mandatory deposit on behalf of the present appellants, it is to be recorded as compliance of Section 35 F as amended. He further submits that the Tribunal, prior to amendment of Section 34 F of the Act in various occasions, had accepted the deposit made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (1) of section 35, unless the appellant has deposited seven and a half percent 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 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d any force in the submission of Learned Advocate to the extent the deposit made by the main appellant is sufficient to entertain the appeal of the present appellant. 6. The Technical Officer of CESTAT New Delhi by letter dated 17/08/2015 as per approval of the competent authority stated that the challan must reflect the name of the appellant. So, it is not necessary to look into who has deposited the amount on behalf of the appellant. In our view, it is necessary that the challan must mention the name of the appellant, otherwise, the Tribunal would not entertain such appeal. At the stage, the Learned Advocate Shri Paresh M. Dave submits that these matters may be allowed to place before the Registry for compliance and the present appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
