2010 (10) TMI 279

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....[Order per : P.G. Chacko, Member (J)]. - In this appeal of the assessee, the challenge is against the appellate Commissioner's order dismissing the assessee's appeal (filed against an adverse order of the original authority) for non-compliance with Section 35F of the Central Excise Act. There is no representation for the appellant today despite notice, nor is there any request for adjournment. ....

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.... that the above amount of Rs. 1.00 lakh should have been deposited through TR-6 challan. On this basis, the assessee's appeal came to be dismissed for non-compliance with Section 35F. 4. After hearing the learned SDR, we are of the view that pre-deposit of the duty amount by way of debit in MODVAT account can be accepted as sufficient compliance with Section 35F and, therefore, the assessee ....