2019 (7) TMI 334

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....mana Alam, Authorised Representative for the Respondent ORDER Present is an Appeal preferred against the Order of Commissioner(Appeals) bearing No. 228/18-19 dated 17.07.2018 whereby the Appeal is held to be hit by bar of non-payment of mandatory pre-deposit of 7.5% of the service tax involved in this case. The appellant herein was served with a show cause notice No. 2982 dated 13.09.2017....

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....id by the appellant in lieu of the impugned demand after the Order under challenge vide Challan dated 28.08.2018. The total amount deposited has to be adjusted with respect to the pre-deposit as is to be mandatorily made by the appellant at the time of filing Appeal (7.5% of demand confirmed at the time of Appeal before Commissioner (Appeals) and 10% of the demand confirmed at the time of filing A....

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.... payments have been made by the appellant with respect to the impugned demand as is apparent from the copies of Challans annexed on record dated 22.08.2017 and 28.08.2018 vide which Rs. 18,930/- each has been deposited by the appellant. There is no denial to these nor even to the fact that both these payments are in lieu of the demand in question. 5.2 Circular as relied upon by the appellant is....

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....l makes is abundantly clear that the 10% of the amount of demand confirmed as is mandatorily to be deposited by the appellant at the time of filing the Appeal before this Tribunal is a mandatory deposit in terms of Section 35F of the Central Excise Act. However, any payment made by the appellant during the course of the investigation has to be adjusted against the said percentage of mandatory depo....