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2015 (12) TMI 409 - CESTAT AHMEDABAD

2015 (12) TMI 409 - CESTAT AHMEDABAD - 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 - .....

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6/2015, E/11294/2015, E/11513/2015, E/11546/2015, E/11601/2015, E/11615/2015,Application No.- E/EH/10606-10609/2015, E/COD/10619/2015, E/S/10824/2015 For the Petitioner : Shri P.M. Dave, Shri Jigar Shah (Advocate), Shri H. Modh (Advocate), Shri J. Suri (Advocate), Shri J.D. Shah (Advocate) For the Respondent : Shri T.K. Sikdar (Authorised Representative) ORDER Per : Mr. P.K. Das All these appeals are listed in the days list as For Mention . In these appeals, Registry of the Tribunal issued Defec .....

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of mandatory deposit by Shree Sanjay Kumar Mishra in quadruplicat. Therefore, you are hereby directed to remove the above mentioned defect/(s) on or before 18/05/2015. 2. The issue involved is serial No. (ii) of Defect Notice. 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 appell .....

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n behalf of the co-appellant as compliance of the Stay Orders. He placed some of the decisions of the Tribunal. It is also submitted that the amended Section 35 F had mentioned that the deposit should be made by the appellant. There is no indication that the deposit should be made by the appellant himself. In other words, the registry of Tribunal has to verify, whether the mandatory deposit as required under the said Section was complied or not. It is not necessary to look into who has deposited .....

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by letter dated 17/08/2015 had categorically mentioned that the challan must reflect the name of the appellant. It is also submitted that in these appeals, the appellants filed the appeals in their individual capacity and therefore, the deposit made by the main appellants has no relation for the present appellants. 4. After hearing both sides and on perusal of records, the relevant portion of Section 35F of the Act 1944 as amended on 06/08/2014 is reproduced below:- SECTION 35F. Deposit of cert .....

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missioner 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 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 the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the ap .....

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may appeal to the Appellate Tribunal against such orders. Section 35F of the Act 1994 as amended, imposed a condition precedent on the person to deposit a certain percentage of duty demanded or penalty imposed for filing appeal. On reading of the said provisions harmoniously, it is clear that any person may appeal to the Appellate Tribunal and it would be entertained by the Tribunal, if the person submits proof of mandatory deposit. We agree with the submission of Learned Authorised Representati .....

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