2019 (5) TMI 1619

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....dvocate - for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER Per. C.L. MAHAR :- The facts in brief are that the appellant are engaged in manufacture and export of poly propylene, woven fabrics and sacks, jumbo bags falling under Chapter 63 of Central Excise Act, 1985, that during September - October 2013-2014 the appellants had cleared 63,000 ....

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....entral Excise Rules has also been invoked against the appellant. The penal provisions of Rule 26 of the Central Excise Rule has also been invoked against M/s Neo Corp International Ltd. who was recipient of duty free cleared central excise goods. The matter has been adjudicated by the learned Assistant Commissioner vide his order-in-original No. 25/AC/Demand/14-15 dated 15/06/2015 where under afte....

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....appeal of the appellant on the ground that the proper pre-deposit as required under Section 35 F (i) of the Central Excise Act, 1944 has not been made by the appellant. The learned Commissioner (Appeals) has observed as under :- "As regards to mandatory pre-deposit of 7.5%, I find that the total penalty in this case was Rs. 2,55,920/- + Rs. 2,55,920/- + Rs. 5,000/- Total Rs. 5,16,840/-. S....

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....002 and a penalty of Rs. 5,000/- have also been imposed under Rule 27 of Central Excise Rules, 2002 and thus for the purpose of calculation of the pre-deposit amount, the penalties i.e. of Rs. 2,55,920/- + Rs. 5,000/- need to be considered and an amount equivalent to 7.5% of these penalties need to be deposited before filing an appeal before Commissioner (Appeals). The amount which need to be depo....