9911796707
TMI Blog2024 (9) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Ms. Aakriti, Advocate For the respondents: Mr. Sourabh Goel, Senior Standing Counsel, with Ms. Geetika Sharma, Advocate SANJEEV PRAKASH SHARMA, J. (Oral) CM-6120-CWP-2024 1. Application is allowed and replication to the Written Statement filed on behalf of respondent No.2 is taken on record. CWP-4498-2024 (O&M) 2. This Writ Petition has been preferred by the partnership firm aggrieved of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only made on 29.03.2023. A show cause notice has been issued by the adjudicating authority on 28.12.2022, however, the letter for personal hearing was received back with a remark "no such person". 5. It is further submitted by the learned counsel for the respondents that the Appeal preferred by the petitioner was without mandatory pre-deposit and therefore, the same could not be considered on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the 2 [Principal Commissioner of Central Excise or Commissioner 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 per cent. of the duty, in case where duty or duty and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection "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." 7. We find that factually, the payment of pre-deposit was made on 14.12.2023 and an e-mail was also sent to the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uires deposit of certain percentage of duty demanded or penalty imposed before filing of an appeal. Since the pre-deposit has been made in the present case, the appellate authority having knowledge of the pre-deposit already made could not or ought not have dismissed the appeal solely on the ground that at the time of filing of appeal, pre-deposit has not been made. The same has been deposited bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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