2017 (3) TMI 125

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....nue ORDER Per: Shri P. K. Choudhary None present for the appellants despite notice having been sent to them well in advance. Since the present issue lies in a narrow compass, I take up the appeals for disposal with the consent of ld.A.R. for the Revenue. 2. This appeal has been filed by the appellant against the Order-in-Appeal Nos.15,16,17/HAL/2016 dated 15.03.2016 passed by Commr. of....

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....dit account maintained by the appellant. For better appreciation, Section 35F (i) 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 ....

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.... credit availed. There is no need to make any predeposit in cash. Similarly, in case of demand of duty, if CENVAT credit is permissible for payment of duty, the same can always be debited from CENVAT account maintained by an assessee. The lower appellate authority could have a view if debit of the mandatory deposit was in respect of personal penalty or payment of interest. The appellant has also p....