2019 (1) TMI 1161

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....SM, E/21469/2018-SM, E/21470/2018-SM - Final Order No. 20058 - 20060/2019<br>Central Excise<br>MR. S.S GARG, JUDICIAL MEMBER Mr. Rajesh Kumar. T.R, CA For the Appellant Mr. Madhup Sharan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG Registry has raised the defect that the appellants are required to make mandatory pre-deposit of 10%. In reply to the defect notice, t....

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....does not have the power to restore the appeals. Since the issue involved in all the three appeals is identical, therefore, all the appeals are being taken up together for discussion and disposal. For the sake of convenience, the facts of appeal No. E/21468/2018 are taken. 3. Appellant is a society and is registered under the Central Excise and is availing CENVAT credit of duty paid on input and....

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....35F of the Act being 7.5% of the deposit tax vide letter dated 19.5.2016 and the appeal was subsequently posted for hearing on 18.9.2017 and for that day, the appellant requested for adjournment vide letter dated 15.9.2017. Appellants, subsequently, received the order from the appellate authority dismissing the appeal in limine for non-payment of mandatory pre-deposit and non-compliance of the pro....

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....y the mistake apparent on the record. 6. On the other hand, the learned AR defended the impugned order. 7. After considering the submissions of both the parties and perusal of the material on record, I find that in the impugned orders have been admitted by the Commissioner (A) and that the appellant have made the mandatory pre-deposit on 5.2.2016 vide challan No.0072 and copy of the letter d....