2016 (8) TMI 1251

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.... similar appeals/penalty imposed on MD and others in other appeals under Section 35F of the Central Excise Act, 1944. 2. The applicant has further stated in the applications that he has filed appeals against Order-in-Original dated 27-1-2015 and issued on 4-2-2016 passed by the learned Commissioner demanding duty from the company and imposing penalty on the company as well as its officers under Section 11AC besides demanding interest on the duty. Learned Counsel for the applicant submitted that under the amended Section 35F of the Central Excise Act, 1944 which is in force from 6-8-2014, applicant is required to pre-deposit 7.5% of the duty demand confirmed against it as a condition for hearing the appeals. He further submitted that....

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....tral Excise Act, 1944 warrants payment of deposit of 7.5% or 10% of the duty and penalty imposed under the impugned order for filing of appeal before the Hon'ble Tribunal. He also submitted that the said Section reads as "The Tribunal or the Commissioner (Appeals) as the case may be, shall not entertain any appeal", which clearly mandates that any appeal could be filed before the Tribunal only after making the mandatory pre-deposits specified in the Section. He also submitted that CESTAT vide Circular F. No. 15/CESTAT/General/2013-2014, dated 28-8-2014 clarified about the payment of mandatory deposit. In sub-clause (iii) stated as "if the appellants have made deposit of the duty assessed subsequently, during investigation and if the same is....

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....ion to file combined appeals, which also implies that there is no combined deposit of amount or appropriation of amounts from one appeal to another. 4. We have heard both the parties and perused the records and have  also gone through circular of the CESTAT dated 28-8-2014 and Rule 6A of CESTAT (Procedure) Rules, 1982. In our considered opinion there is no provision in the Central Excise Act, 1944 and CESTAT (Procedure) Rules, 1982, CESTAT circular or CBEC circular which satisfies that the amount paid in one appeal could be adjusted towards another appeal. The language of Section 35F is very clear and it says that "the Tribunal should not entertain any appeal without making the mandatory pre-deposit specified in the Section". T....