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M/s Hindustan Petroleum Corpn. Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (8) TMI 883 - CESTAT, 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 .....

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ZB/SMB - Dated:- 3-6-2016 - SHRI RAJU, MEMBER (TECHNICAL). Mr. P. Vedhayalli, Sr. Manager for the Appellant. Shri Ajay Kumar, Jt. Commr. (AR) for the Respondent. ORDER: This appeal has been posted for maintainability. A demand of interest has been co .....

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eposit 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 .....

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person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appe .....

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itions 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 .....

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