2015 (10) TMI 1200

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....ndent : Shri V K Agarwal, Addl. Comm. (AR) OPRDER Per: P K Jain: 1. The appellants have filed these two appeals without depositing 7.5% of the duty or penalty amount as per Section 35F of the Central Excise Act, 1944. The appellants were therefore issued show-cause notice for maintainability of the appeal before this Tribunal. 2. The learned Counsel for the appellants submitted that th....

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....) under sub-section (1) of section 35 , 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 a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (i....

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....is section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No.2) Act, 2014 . Explanation .- For the purposes of this section "duty demanded" shall include,- (i) amount determined under section 11D ; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Ru....