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TMI Blog2022 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submits that in the demand case, the appellant had deposited the entire duty amount and only penalty and interest was left out however, the appellant had preferred an appeal before the CESTAT which was admitted and pending therefore, at that stage the demand could not have been appropriated from the sanctioned rebate claim. He submits that at the relevant time, the appellant was required to pay only 7.5% or 10% as the case may be for filing appeal and remaining amount stand stayed. In the present case, the appellant had paid the entire duty amount therefore, the remaining amount could not have been recovered from the sanctioned rebate claim. He placed reliance on the following judgments:- * CCE v/S. ASHIMA DYECOT LTD.-2020 SCC On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half percent 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 the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten per cent. of the duty, in case where the duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: PROVIDED that the amount required to be deposited under this secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962. 4.2 No coercive measures for the recovery of balance amount i.e., the amount in excess of 7.5% or 10% deposited in terms of Section 35F of Central Excise Act, 1944 or Section 129E of Customs Act, 1962, shall be taken during the pendency of appeal where the party/assessee shows to the jurisdictional authorities : (i) proof of payment of stipulated amount as pre-deposit of 7.5%/10%, subject to a limit of Rs. 10 crores, as the case may be; and (ii) the copy of appeal memo filed with the appellate authority. 4.3 Recovery action, if any, can be initiated only after the disposal of the case by the Commissioner (Appeals)/Tribunal in favour of the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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