Commissioner (Appeal)

[DEEPAK SHARMA]

Sir,

Adjudicating Authority imposed;

Duty 43,00,000/-

Penalty 43,00,000/-

Instt. Applicable

Redemption fine 4,50,000/-

Personal Penalty 10,00,000/-

also appropriate pre deposit PLA 5,00,000/- CENVAT 32,00,000/- total ₹ 37,00,000/-

Should I pay mandatory pre-deposit of 7.5% for filing of appeal and RF from amount already paid (i.e. ₹ 37,00,000/-)

Please advice

[PAWAN KUMAR]

Dear Sir,

As per my view, you need not to pay any 7.5% as already you have paid ₹ 37 Lakh.

[KASTURI SETHI]

Sh.Sharma Ji,

I fully agree with Sh.Pawan Kumar, an expert. I have dealt with such case. The amount was adjusted. However, you are required to make a separate application to the Commissioner (Appeals) to adjust the pre-deposit of 7.5% out of already deposited/appropriated, while filing appeal. File appeal much in advance so as to avoid last time problem. The reason behind this is that the amount already deposited and confirmed/appropriated is also under appeal (to be filed).

[Ganeshan Kalyani]

Sir, it enriched my knowledge. Thanks.

AI Summary

Mandatory pre-deposit may be covered by prior appropriations; seek an adjustment application to the appellate authority before filing appeal. Advisers state that an additional mandatory pre-deposit is not required where amounts have already been deposited and appropriated against the demand; the appellant must file a separate application to the Commissioner (Appeals) requesting adjustment of the pre-deposit from the existing deposited/appropriated sums, and should file the appeal in good time to avoid procedural difficulties.