2015 (10) TMI 362

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....R. Subramaniyan, AC (AR Per R. Periasami The Commissioner (Appeals) in the impugned order dismissed the appeal for non-compliance of predeposit under Section 35F of the Central Excise Act read with Section 83 of the Finance Act. The Commissioner (Appeals) vide Interim Order dt. 18.12.2013 ordered for predeposit of 50% of the total demand of Rs. 32,55,796/-. Since the appellant have not complied,....

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....hat appellant has not made out prima facie case for waiver of entire predeposit of entire demand. However, considering that the appellant paid Rs. 1.5 lakhs by T.R.6 challan dt. 4.12.2013, we direct the appellant to make a predeposit of Rs. 5,00,000/- (Rupees Five lakhs only) in two instalments. The deposit of Rs. 1,50,000/- already made by them shall be adjusted against above predeposit amount. T....