2016 (12) TMI 1163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i. - Kolkata)<br>CESTAT KOLKATA - AT (Judgement / Order / Decisions)<br>Dated:- 29-8-2016<br>Excise Appeal Nos. E/75733, 75785, 75809, 75817, 75823, 75826, 75908, 75924, 75925/16 & Service Tax Appeal No. ST/75745/2016 - FINAL ORDER NO. A/75930-75939/16<br>Central Excise<br>H.K. Thakur, Technical Member Sri&nbsp; B.N. Chattopadhyay, Consultant, Sri S.P. Siddhanta, Consultant, Sri J. Banerjee, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, first Appellate Authority has disposed of all the appeals filed by the appellants on the grounds that mandatory&nbsp; deposit of duty required to be made under Section 35F (i) of the Central Excise Act, 1944 has been&nbsp; paid from the CENVAT Account maintained by the appellants. 3.&nbsp; Shri B.N. Chattopadhyay, Consultant appeared for the appellants alongwith others. It is their case that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellants. Relevant Section is reproduced below: "SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal-The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal- (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. Of the duty, in case where du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... taken. In such a case there may not be any need to make pre deposit in cash. Similarly, in the case of demand of duty, if CENVAT Credit is permissible for payment of tax,&nbsp; the same can always be debited&nbsp; from CENVAT Account of an assesse. As per procedure followed by CESTAT Registry at Kolkata, payments made from CENVAT Credit Account are considered as due payments for considering as de....