TMI Blog2018 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944. The view taken by the First Appellate Authority, that deposit under Section 35F(i) cannot be made from Cenvat Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilization as per Rule 3(4) of the Cenvat Credit Rules, 2004 - appeal filed by the appellant is allowed by way of remand to the Ld. Commissioner (Appeals) to decide the appeal on merits without insisting on any further pre-deposit. - Appeals No. E/75786/2016 - FO/76401/2018 - Dated:- 6-4-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri Harsh Shukla, C.A. for the Appellant (s) Shri H. S. Abedin, A.C. (AR) for the Respondent (s) ORDER Per Shri P. K. Choudhary: Briefly stated the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant before the Commissioner (Appeals) was in compliance with the provisions under Section 35F of the Act. He further stated that as per Circular F. No. 15/CESTAT/General/2013-14 dated 28.08.2014 issued by this Tribunal, the duty deposit under Section 35F could be made from the CENVAT Credit account. He also relied upon the judgment of the Hon ble Jharkhand High Court in the case of Akshay Steel Works v. Union of India reported as 2014 (304) ELT 518 (Jhar.). 3. The ld. AR reiterated the findings of the Commissioner (Appeals). 4. Heard both sides and perused the appeal records. 5. The issue involved in the present proceedings is whether mandatory deposit of seven and half percent as per Section 35F(i) of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an assessee. As per procedure followed by CESTAT Registry at Kolkata, payments made from Cenvat Credit Account are considered as due payments for considering as deposit under Section 35F(ii) and (iii) of Central Excise Act, 1944. First Appellate Authority could have a view if debit of mandatory deposit was with respect to personal penalty or payment of interest. 6. In view of the above observations, the view taken by the First Appellate Authority, that deposit under Section 35F(i) cannot be made from Cenvat Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilization as per Rule 3(4) of the Cenvat Credit Rules, 2004. Accordingly, appeal filed by the appellant is allowed by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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