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2016 (11) TMI 1109 - CESTAT MUMBAI

2016 (11) TMI 1109 - CESTAT MUMBAI - 2016 (43) S.T.R. 428 (Tri. - Mumbai) - Imposition of interest and penalty - Section 35F of the Act - pre-deposit - Held that: - where the duty and penalty are under dispute 7.5% of only duty amount has to be deposited in order to file the appeal before this Tribunal. In case only penalty is under dispute then 7.5% of the penalty amount is required to be deposited, in the present case there is a dispute of interest and penalty. As per the plain reading of the .....

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ny amount towards interest. The applicant have deposited 10% of the penalty amount therefore, the appeal is liable to be admitted. In this situation, there is no need of filing any stay application. The appeal is admitted. The stay application is dismissed as infructuous. - ST/85321/2016-Mum - Misc. Order No. M/87409/2016-WZB/SMB - Dated:- 27-4-2016 - Shri Ramesh Nair, Member (J) Shri Ajay Telisara, CA, for the Appellant. Shri S.R. Nair, EO (AR), for the Respondent. ORDER The applicant filed thi .....

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000/- under Section 77 was also imposed. The appeal was filed before this Tribunal contesting only interest and penalty of ₹ 5,000/-. 2. Shri Ajay Telisara, ld. chartered accountant appearing on behalf of the applicant submits that the appellant paid the entire amount of Cenvat credit and also 10% of the penalty imposed therefor, the appeal deserves to be admitted in terms of Section 35F of the Act. He prays that stay may be granted from recovery of interest demanded under Section 75 .....

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ding 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 control of Central Excise authorities or any penalty levied under this Act, the 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 .....

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