2018 (5) TMI 489

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.... pre-deposit under section 35F was deposited after three months of the passing of the adjudication order. The Appellate Commissioner has passed the impugned order on the ground that "the provisions of Section 35 (1) are in respect of the time limit for filing appeal before the Commissioner (Appeals). As the reference of Section 35 (1) has been given in Section 35F of the CEA., it is clear that the said time limit is also applicable on the requirements of making pre-deposit of seven and half percent of duty as per Section 35F of the CEA. In other words, compliance of new Section 35F of the CEA is to be done within the time limits specified in Section 35 (1) of the CEA i.e the Appellant should not only file the appeal within the time period s....

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..... (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Principal Commissioner of Central Excise or Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the [Commissioner (Appeals)]] [within sixty days] from the date of the communication to him of such decision or order : [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] [(1A) The Commissioner (Appeals) may, if sufficient cause is shown a....

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.... 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 : Provided that the amount required to be deposited under this section shall not exceed rupees ten crores : Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. Explanation. - For the purposes of this section "duty demanded" shall include, - (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Ce....