2017 (2) TMI 1259

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Ramesh Anandan, Advocate, for the Appellant. Dr. Ezhilmathi, Authorised Representative, for the Respondent. ORDER [Order per : S.S. Garg, Member (J)]. - The applicants filed these appeals without making pre-deposit of 7.5%/10% of the duty demand. The Registry issued the defect memo stating that pre-deposit under Section 35F had not been made by the appellants. Thereafter the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ials who are working in the company and its associated companies and who have dealt with the goods of the company against whom penalties have been imposed, they have all filed appeals before the CESTAT without making mandatory pre-deposit. He further stated that since the company has made a pre-deposit of Rs. 1 crore during investigation that may be treated as pre-deposit for these appeals also an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the Section reads as "The Tribunal or the Commissioner (Appeals) as the case may be, shall not entertain any appeal without making the mandatory pre-deposit". 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....