2015 (9) TMI 568

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....-11, 2011-12, 2012-13 and 6.12.2014 and 14.12.2014. 2. Learned counsel for the appellant submits that if the amounts are taken into consideration, the amount already paid by them is Rs. 28,45,332/- and the balance amount of Rs. 5,23,168/- has been reversed by them on 16.2.2015 and thus they have complied with the provisions of Section 35F. The learned counsel also submits that the Board vide circular No. 984/8/2014-CX dated 16.9.2014, has clarified that the payments during investigations will be taken into consideration for purpose of the said section. 3. Learned Commissioner (AR), on the other hand, submits that the various payments made are matter of dispute. The learned AR submits that it would be seen from the grounds of appeal that t....

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....ank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: Provid....