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2016 (11) TMI 1173 - CESTAT AHMEDABAD

2016 (11) TMI 1173 - CESTAT AHMEDABAD - TMI - Pre-deposit - Section 35F (iii) - Maintainability of appeal - Held that: - as clarity in this respect was lacking, according to the appellants, and it was set to rest only recently by the decision in ASR Multimetral Pvt. Limited [2016 (10) TMI 946 - CESTAT AHMEDABAD], we find it would be fair to grant liberty to the appellants to make the payment of 10% within two weeks from the date of receipt of this order and submit proof of the same to the Regist .....

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hat appellants had not paid the required deposit of 10% of the duty/ penalty as per the provisions of Section 35F (iii) and hence it was contended that the appeals are not maintainable. The Bench, at that time, had given time to the appellants to confirm/ comply that they have paid 10%, and adjourned the matter to this day. He submits that appellants have still not paid the amount of 10% and therefore contends that the appeals are not maintainable. 3. On the other hand, the ld. Counsel for the a .....

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the Tribunal in the order dated 24.10.2016 in the matter of M/s. ASR Multimetals Pvt. Limited & Others vs. Commissioner of Customs has held as follows:- 3. On plain reading of the aforesaid provisions, we find that the wordings employed there in is as clear as daylight. In clause (iii) it is unambiguously prescribed that any person aggrieved by a decision or order referred to Clause (b) of sub- Section (1) of Sec129A/35B of Customs Act/Central Excise Act, unless deposits 10% of the duty/pen .....

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