2018 (10) TMI 836

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....For the Appellant Mrs. Kavita Podwal, AR For the Respondent ORDER Per: S.S GARG The present appeal has been filed against the impugned Order-in-Original dated 04.04.2018 passed by the Commissioner of Central GST and Central Excise wherein he has confirmed the following demands: (i) Service Tax amounting to Rs. 17,13,34,094/- including Cess on the 'Risk Fund Contribution' collected....

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....ion 78 of the Finance Act. 2. On perusal of the appeal/ the Registry of the Tribunal has raised the defect that mandatory pre-deposit under Section 35F has not been made by the appellant before filing the appeal. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants has submitted that the impugned order is not sustainable in law as the appellant does not....

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....erence Section 35F is reproduced below: Deposit of certain percentage of duty demanded or penalty imposed before fling appeal The Tribunal or the Commissioner (Appeals), as the case may be, not entertain any appeal, (i) Under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalt....

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....pute, 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. 7. This appeal has bee....