https://www.taxtmi.com/caselaws?id=125319 The Appellate Tribunal CESTAT, Ahmedabad upheld the appropriation of deposits totaling Rs. 1,06,00,000 made by the appellant against duty, penalty, and interest due. The Tribunal emphasized that appellants must deposit dues for appeal consideration as per Section 35F of the Act. Since there was no valid reason to order a refund at that stage, the appeal against the Joint Commissioner's order was rejected, affirming the appropriation of the deposited amount. This case underscores the significance of adhering to statutory provisions for deposits in appeals and the conditional nature of refunds based on appeal outcomes in the realm of duty demands and penalties under the Central Excise Act, 1944. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 17:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125319 The Appellate Tribunal CESTAT, Ahmedabad upheld the appropriation of deposits totaling Rs. 1,06,00,000 made by the appellant against duty, penalty, and interest due. The Tribunal emphasized that appellants must deposit dues for appeal consideration as per Section 35F of the Act. Since there was no valid reason to order a refund at that stage, the appeal against the Joint Commissioner's order was rejected, affirming the appropriation of the deposited amount. This case underscores the significance of adhering to statutory provisions for deposits in appeals and the conditional nature of refunds based on appeal outcomes in the realm of duty demands and penalties under the Central Excise Act, 1944. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125319