https://www.taxtmi.com/caselaws?id=770954 CESTAT New Delhi dismissed an application seeking rectification of mistake regarding pre-deposit calculation under Section 35F of Central Excise Act, 1944. The tribunal held that the amount in dispute was Rs. 8,29,53,025/- (short-paid service tax from two show cause notices) rather than Rs. 13,66,31,566/- as claimed by appellant. The appellant's pre-deposit of Rs. 45 lakhs was insufficient, being less than required 10% of the disputed amount. The tribunal confirmed no error existed in the original order dated 27.09.2024, dismissing the rectification application and maintaining the appeal's defective status. en-us Thu, 15 May 2025 00:00:00 +0530 Mon, 19 May 2025 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770954 CESTAT New Delhi dismissed an application seeking rectification of mistake regarding pre-deposit calculation under Section 35F of Central Excise Act, 1944. The tribunal held that the amount in dispute was Rs. 8,29,53,025/- (short-paid service tax from two show cause notices) rather than Rs. 13,66,31,566/- as claimed by appellant. The appellant's pre-deposit of Rs. 45 lakhs was insufficient, being less than required 10% of the disputed amount. The tribunal confirmed no error existed in the original order dated 27.09.2024, dismissing the rectification application and maintaining the appeal's defective status. Case-Laws Service Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770954