Classification of deposit of duty, pending adjudication with the adjudicating authority under Section 35F of Central Excises and Salt Act, 1944

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.... No. 12/93-CX.6 Dated 23-8-1993 [From F.No. 208/54/92-CX.6] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of deposit of duty, pending adjudication with the adjudicating authority under Section 35F of Central Excises and Salt Act, 1944. This is to say that a question has been raised regarding classification of deposit of duty, under ap....

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....ling against such decision or order shall, pending the appeals, deposit with the adjudicating authority, the duty demanded or the penalty levied. 4. A question has been raised as to whether the deposit of the aforesaid nature is to be considered payment of duty and taken as a revenue receipt under the appropriate revenue head or is to be credited to a separate head provided for this purpose and....