https://www.taxtmi.com/caselaws?id=418481 The Tribunal ruled in favor of the assessee on both issues. The appellant was only required to deposit a total of 10% for appeals before CESTAT, including the 7.5% already paid, as per Circular No. 1/5/2015. The Tribunal held that the entire 17.5% pre-deposit qualifies under Section 35F of the Central Excise Act. Regarding the authority to adjust refunds against arrears, the Tribunal found that without specific statutory authority, the Revenue cannot make such adjustments. The order for adjustment was set aside, and the appeal was allowed in favor of the assessee. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418481 The Tribunal ruled in favor of the assessee on both issues. The appellant was only required to deposit a total of 10% for appeals before CESTAT, including the 7.5% already paid, as per Circular No. 1/5/2015. The Tribunal held that the entire 17.5% pre-deposit qualifies under Section 35F of the Central Excise Act. Regarding the authority to adjust refunds against arrears, the Tribunal found that without specific statutory authority, the Revenue cannot make such adjustments. The order for adjustment was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Central Excise Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418481