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2016 (8) TMI 883 - CESTAT Mumbai

2016 (8) TMI 883 - CESTAT, Mumbai - 2016 (338) E.L.T. 273 (Tri. - Mumbai) - Maintainability - Demand of interest and imposition of penalty under Section 11AC - Whether Section 35F require payment of any pre-deposit in case of interest or not - Held that:- Section 35F specifically lays down that pre-deposit under Section 35F is required when penalty has been disputed. In the instant case, there is a specific dispute of penalty, therefore, provisions of Section 35F have to be invoked. - Decided ag .....

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ppellants have argued that Section 35F does not require payment of any pre-deposit in case of interest. 3. Learned AR argued that pre-deposit is required in the instant case as apart from the interest, penalty has also been imposed. 4. Section 35F reads as follows: - Section 35F. Deposit, pending appeal, of duty demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the cont .....

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the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue. Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. Explanation. - For the .....

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