2015 (7) TMI 137

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....d order dated 23.11.2012 passed under Section 35F of the Central Excise Act ('the Act'), which is also applicable to the appeals arising out of demands under the Finance Act, 1994, the Service Tax Authorities have directed the appellant to deposit Rs. 75,00,000/- in addition to the amount of Rs. 11,00,000/- which was paid by the assessee during the investigation. It is submitted by learned coun....

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....y the Commissioner (Appeal), which need may not be the same as the amount of duty demanded or penalty imposed in the Order-in- Original in the said case. In Para 2.2 of the circular it is provided that the pre-deposit will be governed on the aggregate of all penalties imposed in the order against which appeal is proposed to be filed. The circular dated 16.09.2014 was issued on the same day when....