2021 (12) TMI 674

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....istered under the Kerala Co-operative Societies Act, 1969 and functioning with Head office at Kuttippuram in Malappuram District. The Additional Commissioner of Central Excise, Customs and Service Tax imposed service tax and also penalty against the appellant as per order dated 17.8.2015. The appellant challenged the said order before the Commissioner (Appeals) and the Commissioner (Appeals) by order dated 22.9.2016 dismissed the same for non-compliance of provisions under Section 35-F of the Central Excise Act, 1944 (for short 'the Act'). Aggrieved by the order of the Commissioner (Appeals), the appellant approached the CESTAT, South Zonal Branch, Bangalore by filing ST/20329/2017-SM. The CESTAT heard the parties regarding the prel....

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....nt has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35-B, unless the appellant has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35-B, unless the appellant has deposited ten per cent, of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against:" 7. A....