2017 (9) TMI 1477

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....DER Per: Shri P.K. Choudhary This appeal has been filed by the appellant against Order-in-Appeal No.09/HAL/2016 dated 15.02.2016 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata. 2. Vide the impugned Order, inter alia, the first Appellate Authority has disposed of all the appeals filed by the appellants on the ground that mandatory deposit of duty required to be made under Sectio....

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....lant. 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 duty or duty and penalty a....

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....o 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 assessee. As per procedure followed by CESTAT Registry at Kolkata, payments made from CENVAT Credit Account are considered as due payments for considering as deposit under Section 35F (ii) and (iii) of Central Excise Act,....