2020 (8) TMI 294

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....ned counsel for the appellant Shri Shobhit Saharia, learned counsel for the respondent ORDER Ravi Malimath, A.C.J. (Oral) Aggrieved by the order passed by the CESTAT, New Delhi in Appeal Nos. 593-594 & 309 of 2011 dated 23.03.2012 in rejecting the plea of the appellant for waiver of pre-deposit, the instant appeal is filed. 2. The appeal was admitted on 26.11.2012. 3. Shri Pulak ....

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....is not liable to pay the demand of duty, as made by the respondent. Hence, he pleads that his plea may kindly be considered. Learned counsel further undertakes that, in the event of the order of the Tribunal going against him, he will make good the entire amount of duty, including the pre-deposit as determined by the Tribunal. 5. The same is disputed by Shri Shobhit Saharia, learned counsel app....

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....n respect of goods which are not under the control of central excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied: Provided that where in any particular case, the Commissioner (Appeals) or the Appellate Tribunal is ....

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....unt of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder." 8. Therefore, there was no compulsion for payment of the pre-dep....