2008 (5) TMI 520

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....y the assessee and the Revenue. While the appeal of the assessee was dismissed for non-compliance of the provisions of Section 35F which requires pre-deposit of the duty demand and the penalty, the appeal of the Revenue was allowed in part by way of remand with a direction to the adjudicating authority to pass an appropriate order in respect of penalty. 3. The case of the appellant on merit is that it is engaged in the trading of biscuits. The rate of excise duty on biscuits prior to 1-3-2003 was 16% which was reduced to 8% with effect from 1-3-2003. The appellant was not aware of the change and it continued to charge duty @ 16% for some time in the month of March. Later the appellant was asked to pay the amount collected and disput....

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.... appellant tendered the amount but the Bank did not accept the deposit in the absence of the "assessee code". It was stated that as the appellant is not registered under the Central Excise Act, it does not have the required "assessee code" which any person making deposit is required to mention in the challan as per the procedure called Electronic Accounting System in Excise and Service Tax (EASIEST). 5. Shri K. Vaish, Chartered Accountant, reiterated the case of the appellant and finally took the stand that if the submissions on merit are not accepted by the Tribunal, the appellant may be allowed to deposit the amount as per the order of the Commissioner (Appeals) but in that case, it was submitted, the deposit may not again, be acc....