9911796707
TMI Blog2017 (2) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Dr. Ezhilmathi, Authorised Representative, for the Respondent. ORDER [Order per : S.S. Garg, Member (J)]. - The applicants filed these appeals without making pre-deposit of 7.5%/10% of the duty demand. The Registry issued the defect memo stating that pre-deposit under Section 35F had not been made by the appellants. Thereafter the appellants have filed memo on behalf of the Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... associated companies and who have dealt with the goods of the company against whom penalties have been imposed, they have all filed appeals before the CESTAT without making mandatory pre-deposit. He further stated that since the company has made a pre-deposit of Rs. 1 crore during investigation that may be treated as pre-deposit for these appeals also and accordingly the appellants should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) as the case may be, shall not entertain any appeal without making the mandatory pre-deposit". 4. We have heard both the parties and perused the records and have also gone through Circular of the CESTAT dated 28-8-2014 and Rule 6A of CESTAT (Procedure) Rules, 1982. In our considered opinion, there is no provision in the Central Excise Act, 1944 and CESTAT (Procedure) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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