2023 (9) TMI 1488

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....hukla, Advocate. For the Respondent : Shri Rakesh Agarwal, Authorized Representative. ORDER PER In compliance of the order dated 14 July 2023, appellant had produced all the invoices before the concerned Assistant Commissioner who also while complying the directions of the said order has verified the same. The verification report is placed on record, wherein it is mentioned as follows: "The i....

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....in said Verification Report doesn't amount to be mandatory compliance of Section 35F CEA. 3. To counter the said submissions, the learned counsel has mentioned that from the verification report, it has come on record that the burden of amount duty involved has been borne by the appellant. There is no denial that the entire amount as demanded vide the show cause notice stands already deposited wit....

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....Lakhs Eighty Thousand Five Hundred & Seventeen only). Admittedly, the said amount of duty stands paid to the extent @ Rs. 750 PMT. Apparently and admittedly the said amount is more than the amount of 7.5% of the amount as is required for pre-deposit in terms of Section 35F of the Central Excise Act. As apparent from verification report as mentioned above, it has been verified by the department its....