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2018 (7) TMI 907

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.... - for the appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary: Heard the parties. 2. The appellant/applicant have filed the present miscellaneous application for modification of mistake pointed out in final order dated 28/11/2014 whereby they were directed to make a pre-deposit of Rs. 7.50 lakhs and thereafter appeal was allowed by wa....

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....al on merits as the time given by this Tribunal to make pre-deposit had lapsed. Thereafter the appellant again approach this Tribunal and filed Excise miscellaneous application No. 50068 of 2018 dated 26/03/2018 for extension of time, as the pre-deposit has already been made. This Tribunal passed an ex-parte order and dismissed the said miscellaneous application, as repetition of the prayer is onl....

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....cted payment of interest of 9% of the pre-deposit amount, to be deposited for granting opportunity of hearing in the main appeal by the Tribunal. 6. Having considered rival contentions, we find that the appellant have already made the pre-deposit of Rs. 7.50 lakhs on 3rd May, 2016. Further Section 35F stood amended w.e.f. 06/08/2014, provided for pre-deposit of 7.5% of the amount in dispute. We f....