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2016 (1) TMI 294 - CESTAT MUMBAI

2016 (1) TMI 294 - CESTAT MUMBAI - 2016 (332) E.L.T. 868 (Tri. - Mumbai) - Waiver of pre deposit - Mandatory pre deposit - Held that:- After reproducing the provisions of section 35F, Board Circular dated 16.09.2014, categorically held that the amount deposited by the appellant was not reversed during the course of investigation, was paid by the appellant themselves and are matter of dispute with reference the duty demand confirmed. In the case in hand, we find that the impugned order is passed .....

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uivalent to 7.5% or 10% as the case may be, of the duty confirmed by lower authorities - Appeal disposed of. - Appeal No. E/86438/15-Mum - Misc. Order No. M/5008/2015-WZB/EB - Dated:- 5-10-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Palash H Dharmadhikari, Adv For the Respondent : Shri N N Prabhudesai, Supdt. (AR) ORDER Per M V Ravindran When this matter was called out, we find that the appellant has disposed (sic) an amount of ₹ 803846/- towards Ba .....

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sentative would submit that this is not in compliance with the provisions of section 35F, as the amount which has been debited cannot be considered as deposit and appellant should be directed to deposited 7.5% or 10% of the amount of the difference between the duties confirmed and amount deposited. For this proposition he relied upon order no. M/4064/15, dated 15.07.2014 (sic) passed by Tribunal. 4. We have given due consideration to the submissions made by learned departmental representative an .....

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