https://www.taxtmi.com/caselaws?id=114430 Pre-deposit under section 35F of the Central Excise Act was held not to extend to amounts demanded under Rule 57CC, because that levy was treated as an amount equal to 8% of exempted clearances rather than duty. On the same reasoning, the Tribunal view was applied that section 35F covers duty and penalty, not such other amounts, so the pre-deposit requirement was also held inapplicable to the penalty imposed under Rule 173Q. The Rule 57CC amount and penalty were therefore waived from pre-deposit, and recovery of the penalty was stayed pending appeal. en-us Fri, 01 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114430 Pre-deposit under section 35F of the Central Excise Act was held not to extend to amounts demanded under Rule 57CC, because that levy was treated as an amount equal to 8% of exempted clearances rather than duty. On the same reasoning, the Tribunal view was applied that section 35F covers duty and penalty, not such other amounts, so the pre-deposit requirement was also held inapplicable to the penalty imposed under Rule 173Q. The Rule 57CC amount and penalty were therefore waived from pre-deposit, and recovery of the penalty was stayed pending appeal. Case-Laws Central Excise Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114430