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M/s. AIA Engineering Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2016 (11) TMI 1173 - CESTAT AHMEDABAD

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 - .....

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red - appeal not maintainable and is disposed off. - E/11786-11800/2015 - A/11304-11318/2016 - Dated:- 28-10-2016 - Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri Aditya S. Tripathi, Advocate For Respondent (s) : Shri G.P. Thomas, Autho .....

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it 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 adjo .....

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have to pay 10% as per Section 35F (iii) of Central Excise Act, or they have only to pay additional 2.5%, was not clear to them. He submits that the Division Bench of this Tribunal has since decided the issue, and has held that amount of 10% has to b .....

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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 i .....

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