2018 (10) TMI 9

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....ong with interest and penalty. The Registry of the Tribunal raised the objection in two cases (M/s. Karnataka Agro Chemicals and M/s. Multiplex Bio Tech Pvt. Ltd.) asking them to pay the mandatory predeposit of 7.5% / 10% in terms of Section 35F of the Central Excise Act, 1944. The appellants submitted that they have already paid more than 7.5% which is admitted by the Department in the show-cause notice itself. They are not required to pay additional 7.5%. 2. Heard both sides and perused records. 3.1 Learned counsel for the appellants submitted that the objection raised by the Registry does not have any force as the appellant has already deposited more than 7.5% of the duty in terms of Section 35F. The learned counsel for the appella....

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....9 NIL E/20236/2016 July 2014 to March 2015 10,64,22,395 89,91,970 9,74,30,425 79,81,680 NIL 3.3. Learned counsel also submitted that in the appeal E/21306/2015 demand was created and the amount paid by the appellant was appropriated and the details of the same also given herein below:- Period Duty Payable @12.5% ('A') Duty Paid @ 1% per ER -1 return and appropriated in the OIO ('B') Amount demanded in Order-in-Original ('C'=A) 7.5% of duty to be deposited in terms of Section 35F ('D'-7.5% of A) Balance to be deposited after appropriated amount already paid ('E'=D-B) September 2013 to June 14 9,81,15,243 81,76,270 9,81,15,243 73,58,643 NIL 3.4. Further ....