2017 (9) TMI 1543

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay, Supdt.(AR) for the Revenue ORDER Per: Shri P.K. Choudhary When the matter was called, nobody appeared on behalf of the appellants, nor there is any request for adjournment. Heard the ld.AR for the Revenue. 2. These appeals have been filed by the appellants against Order-in-Appeal Nos.06/KOL-II/2016, 09/KOL-II/2016 & 07/KOL-II/2016 all dated 15.02.2016 and all passed by the Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the present proceedings is whether mandatory deposit of seven and half percent as per Section 35F (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 Tribun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NVAT Credit can be utilised. In a case of dispute about admissibility of CENVAT Credit, ultimate action against 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 deb....