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2016 (3) TMI 1086 - RAJASTHAN HIGH COURT

2016 (3) TMI 1086 - RAJASTHAN HIGH COURT - 2016 (336) E.L.T. 649 (Raj.) - Seeking exemption from pre-deposit - Assessee has to deposit mandatory amount of duty or penalty in dispute @ 7.5% or 10% as the case may be as per amendment made u/s 35F of the Act, 1944 which came into force w.e.f. 06/08/2014 - Petitioner submitted that 7.5% of the demand has been deposited and requested that at least the appeal may be heard on merits - Held that:- if the petitioner has deposited 7.5% of the demand in te .....

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he Customs, Excise & Service Tax Appellate Tribunal application was filed u/Sec. 35-F of the Act, 1944 seeking exemption from pre-deposit which was decided by the Tribunal vide order dt. 31/01/2014 and a quantified amount was to be deposited in 10 installments which was challenged by the petitioner by filing DB Central Excise Appeal No.7/2014 and he withdrew the same with liberty to move application before the Tribunal and this Court vide order dt.30/09/2015 permitted the petitioner to withd .....

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