2014 (3) TMI 699

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....r, SDR, for the Respondent. ORDER In the Stay Order No. 833/2009, dated 20-5-2009 in appeal No. E/811/2008 filed by the same appellant, this Tribunal had directed the appellant to make pre-deposit of an amount of Rs. 3 lakhs. This was complied with by debiting Rs. 3 lakhs from their Cenvat credit account by the appellants on 15-7-2009. The compliance was noted by the Tribunal and hence, the ....

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....cable only in respect of clearance up to Rs. 1.5 crore and it is not applicable for payment of pre-deposit. He relies on several decisions of the Tribunal including one of the Tribunal's Larger Bench in the case of Birla Yamaha Ltd. v. C.C.E., reported in 1996 (83) E.L.T. 396 (Tri.) to submit that the pre-deposit can be made by debiting the Modvat account/Cenvat credit account. Further he submits ....

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.... E.L.T. A159 (S.C.)]. 4. I have considered the submissions made by both sides. I find that the decision cited by the learned SDR is not applicable to the facts of this case. There is no dispute that the deposit under Section 35F is not a payment of duty as held by the Hon'ble High Court of Bombay and upheld by the Supreme Court. The question raised here has already been settled by several ....