TMI Blog2022 (8) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 3, that payment made during investigation or audit, prior to the date on which appeal is filed, shall be considered as pre-deposit for the purpose of appeal to the extent of the percentage specified under Section 35F (required for the purpose of pre-deposit). It is further stipulated in para 3.2 that from the date of filing appeal, the amount deposited shall be deemed to be the date of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favor of appellant. - Excise Appeal No. 51101 of 2022-SM - FINAL ORDER NO. 50696/2022 - Dated:- 2-8-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Gaurav Maurya, Advocate for the appellant Sh. Ishwar Charan, Authorised Representative for the respondent ORDER Brief facts of the case are that the appellant is a registered manufacturer of M.S. Ingots, TMT Bars etc. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proposed demand alongwith appropriation as proposed with equal amount of penalty under Rule 15 of Cenvat Credit Rules. 2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) and being unsuccessful, filed appeal before this Tribunal. This Tribunal vide Final Order No. A/56910/2017-SM (BR) dated 29.09.2017 set aside the impugned order and allowed the appeal with c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been clarified in para 3, that payment made during investigation or audit, prior to the date on which appeal is filed, shall be considered as pre-deposit for the purpose of appeal to the extent of the percentage specified under Section 35F (required for the purpose of pre-deposit). It is further stipulated in para 3.2 that from the date of filing appeal, the amount deposited shall be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35FF of the Act, there is no application of Section 11B in respect of refund arising, on being successful in appeal. This has also been clarified in para 5 of the aforementioned Circular of the Board. Accordingly, I find that the impugned order is erroneous and against the provisions of law. In view of my findings and observations as above, I set aside the impugned order and allow the appeal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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