2015 (12) TMI 409

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....ESTAT AHMEDABAD - 2016 (337) E.L.T. 150 (Tri. - Ahmd.)<br>CESTAT AHMEDABAD - AT (Judgement / Order / Decisions)<br>Dated:- 19-10-2015<br>C/11120/2015 - Interim Order No. A/11717-11748/2015<br>Customs<br>Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) Appeal No.: C/11596/2015, C/11597/2015, C/11598/2015, E/10797/2015, E/10813/2015, E/10814/2015, E/10815/2015, E/10830/2015, E/10863/2015, E/10864/2015, E/10865/2015, E/10964/2015, E/11004/2015, E/11072/2015, E/11073/2015, E/11074/2015, E/11076/2015, E/11177/2015, E/11190/2015, E/11207/2015, E/11208/2015, E/11214/2015, E/11215/2015, E/11217/2015, E/11235/2015, E/11236/2015, E/11294/2015, E/11513/2015, E/11546/2015, E/11601/2015, E/11615/2015,Application No.- E/EH/1060....

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....the Central Excise Act 1944, Section 129 E of the Customs Act 1962 and as applicable to Finance Act 1994. He submits that as the main appellants had deposited the amount of mandatory deposit on behalf of the present appellants, it is to be recorded as compliance of Section 35 F as amended. He further submits that the Tribunal, prior to amendment of Section 34 F of the Act in various occasions, had accepted the deposit made by the main appellant on behalf of the co-appellant as compliance of the Stay Orders. He placed some of the decisions of the Tribunal. It is also submitted that the amended Section 35 F had mentioned that the deposit should be made by the appellant. There is no indication that the deposit should be made by the appellant h....

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....he 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]; (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 percent 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....