TMI Blog2017 (9) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant? - Held that: - in section 35 it is not specifically mentioned that amount has to be deposited only by way of cash payment - the view taken by the lower appellate authority that the deposit u/s 35F (i) cannot be made from CENVAT credit account, is not correct interpretation of law as long as the CENVAT credit is permitted for utilization under Rule 3 (4) of the CCR, 2004 - matter remit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944, has been paid from un-utilized CENVAT credit account maintained by the appellant. 3. Shri S.P. Siddhanta, ld. Consultant appearing on behalf of the appellant, submitted that it is the case of the appellant that there is no bar for amended Section of 35F of the Central Excise Act, 1944 as applicable to the service tax matters also, that deposit has to be made in cash only and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; It is observed from the above provision that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant has also paid 10% of the duty by debiting the CENVAT credit account towards the mandatory predeposit for filing this appeal before the Tribunal. A copy of Form RG 23A Part I II duly certified by the Superintendent of Central Excise, Range V, Haldia I Division, is attached with the Appeal Paper Book. Since the ld.Commissioner (Appeals) has not decided the issue on merit, but dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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