https://www.taxtmi.com/caselaws?id=350129 The Tribunal dismissed the Revenue's miscellaneous applications seeking the dismissal of appeals by M/s. Ripple Fragrances Pvt. Ltd., Unit II, due to non-payment of mandatory deposits. It ruled in favor of the appellant, accepting the deposit made for Unit-II as valid for the appeals, citing common ownership and finances of the appellant's units. The Tribunal emphasized that the Revenue's retention of the deposit without appropriation would lead to unjust enrichment, thus allowing the deposit to be considered as a pre-deposit against the mandatory deposit required under Section 35F of the Central Excise Act, 1944 for the present appeals. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 10:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350129 The Tribunal dismissed the Revenue's miscellaneous applications seeking the dismissal of appeals by M/s. Ripple Fragrances Pvt. Ltd., Unit II, due to non-payment of mandatory deposits. It ruled in favor of the appellant, accepting the deposit made for Unit-II as valid for the appeals, citing common ownership and finances of the appellant's units. The Tribunal emphasized that the Revenue's retention of the deposit without appropriation would lead to unjust enrichment, thus allowing the deposit to be considered as a pre-deposit against the mandatory deposit required under Section 35F of the Central Excise Act, 1944 for the present appeals. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350129