TMI Blog2022 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty and interest only. Regarding recovery of dues when the appeal is pending, the Board has issued a Circular Circular No. 984/8/2014-CX., dated 16-9-2014 - From the circular, it is clear that against the adjudged dues, the appellant, for filing an appeal, is required to pay only 7.5% or 10% as the case may be. On payment of such amount, entire remaining amount stand stayed if this be so, out of the remaining amount no recovery can be made. As stated above, the appellant not only paid 7.5%/10% but the entire duty therefore, in terms of Section 35F read with Board Circular Circular No. 984/8/2014-CX., dated 16-9-2014, the revenue should not have recovered the amount of penalty and interest by way of appropriation from the sanctioned r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing judgments:- CCE v/S. ASHIMA DYECOT LTD.-2020 SCC Online CESTAT 3041 : (2013) 288 ELT 244 ABB Ltd. V/s. CCE- 2016 SCC Online CESTAT 1498 ASSOCIATED CEMENT COMPANIES LIMITED V/s. CCE- 2017 SCC Online CESTAT 10137 03. Shri G. Kirupanandan, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. I have carefully considered the submissions made by both the sides and perused the records. I find that the sanctioning authority appropriated the demand of Rs.4,50,572/-from the sanctioned rebate claim, the said appropriated amount is towards penalty and interest in a demand case whereas, the appellant had deposited the entire duty amount. When the appropriation was done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aled against: PROVIDED that the amount required to be deposited under this section shall not exceed rupees ten crores: PROVIDER FURTHER that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of Finance (No.2) Act, 2014. Explanation:- For the purposes of this section duty demanded shall include,- (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. From the above section 35F, the appellant was required to pay only 10% (7,5% at Commissioner Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be initiated only after the disposal of the case by the Commissioner (Appeals)/Tribunal in favour of the Department. For example, if the Tribunal decides a case in favour of the Department, recovery action for the amount over and above the amount deposited under the provisions of Section 35F/129E may be initiated unless the order of the Tribunal is stayed by the High Court/Supreme Court. The recovery, in such cases, would include the interest, at the specified rate, from the date duty became payable, till the date of payment. From the above circular, it is clear that against the adjudged dues, the appellant, for filing an appeal, is required to pay only 7.5% or 10% as the case may be. On payment of such amount, entire remaining amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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