Appeal's maintainability affected by pre-deposit rules; SVLDRS-2019 scheme prevents appropriation of penalty and interest amounts.

Appeal's maintainability affected by pre-deposit rules; SVLDRS-2019 scheme prevents appropriation of penalty and interest amounts. https://www.taxtmi.com/highlights?id=63990 Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of penalty and interest was left over - Appropriating demand and penalty with sanctioned rebate amount towards pre-deposit during pendency of appeal - The appellant’s demand case got settled under ‘SVLDRS-2019’, for this reason also, no amount shall be allowed to be appropriated. - AT en-us Fri, 10 Jun 2022 08:24:50 +0530 Fri, 10 Jun 2022 08:24:50 +0530 TaxTMI RSS Generator Appeal's maintainability affected by pre-deposit rules; SVLDRS-2019 scheme prevents appropriation of penalty and interest amounts. https://www.taxtmi.com/highlights?id=63990 Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of penalty and interest was left over - Appropriating demand and penalty with sanctioned rebate amount towards pre-deposit during pendency of appeal - The appellant’s demand case got settled under ‘SVLDRS-2019’, for this reason also, no amount shall be allowed to be appropriated. - AT Highlights Central Excise Fri, 10 Jun 2022 08:24:50 +0530 https://www.taxtmi.com/highlights?id=63990