2021 (3) TMI 101

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....(TECHNICAL) Shri Prasad Paranjape, Advocate for the appellants Shri K K Srivastava, Additional Commissioner (AR) for the respondent ORDER PER: DR. D.M. MISRA Heard both sides. 2. These appeals have been filed on 27th January 2020. After scrutiny of the appeals, a defect memo was issued by the Registry on 3rd February 2020 indicating that self attested pre-deposit challans have no....

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.... executed at the time of provisional assessment have been directed to be appropriated. It is his contention that he is not sure as to whether the appropriation of bond would be sufficient requirement of pre-deposit. The Learned Advocate further referred to the judgment of the Bombay High Court in the case of Millennium Steel India Pvt Ltd v. Commissioner of Central Excise, Goa [2018 (12) GSTL 264 ....

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....eals, the appellants are required to comply with the provisions of Section 129E of the Customs Act, 1962, otherwise the appeals are not maintainable. It is his contention that the amount required to be deposited under Section 129E of Customs Act, 1962 ought to be complied so as to enable the appellants to approach this Tribunal. Therefore, the appeals cannot be entertained. 6. We find force and....

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....oms; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, 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 penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to ....