2016 (12) TMI 1168

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....opadhyay, Supdt. (A.R.), FOR THE RESPONDENT(S) Per SHRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No. 14/HAL/2016 dated-15/03/2016 passed by the Commissioner of Central Excise (Appeal-I), Kolkata), as first appellate authority. 2. Under the above Order-in-Appeal dated 15/3/2016, inter alia, first Appellate Authority has disposed the appeal filed by th....

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....i) of the Central Excise Act 1944, is required to be paid in cash or the same can be paid from CENVAT Credit Account maintained by the 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 su....

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....ainst an assesse, if found to be inadmissible to CENVAT Credit, will be to reverse CENVAT Credit 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, the same can always be debited from CENVAT Account of an assesse. As per procedure followed by CESTAT Registry at Kolkata, payments ....