2017 (4) TMI 320

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....e Respondent. ORDER [Order]. - This miscellaneous application has been filed by M/s. Hindustan Petroleum Corporation Ltd. with respect to an error made in the order No. M/87806/16/SMB, dated 3-6-2016 [2016 (338) E.L.T. 273 (Tri. - Mumbai)]. It has been pointed out that in Para 4 of the said order, Section 35F has been reproduced. It has been pointed out that the Section 35F reproduced in the sa....

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....to set aside interest and penalties, apparently this leads the error in the order. 4. In view of the above, the order No. M/87806/16/SMB, dated 3-6-2016 is modified. Paras 4, 4.1 and 5 of the said order will be replaced by the following : "4 "Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (App....

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....e 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 has deposited ten 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 the decision or order appealed against : 4.1 I find that in ....