2025 (3) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Appellant-Assessee. 2. Have heard Shri Atul Gupta learned counsel for the Appellant and Shri Manish Raj learned Authorized Representative for the Revenue. 3. Learned counsel for the Appellant submits that • these applications for early hearing have been filed as the issue involved is in very narrow compass. The appeal was dismissed by the Commissioner (Appeals) for want of pre-deposit, as he did not considered the pre-deposit made through DRC-03 as proper pre-deposit. • Subsequently, for filing this appeal they have made the deposit of entire 10% in cash before the Tribunal. • As there is no order on merits the matter needs to be remanded back to the Commissioner (Appeals) for decision on m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten 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: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. 4.3 I also find that Hon'ble High Court of Mu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... unless pre-deposit, with second proviso clarifying that it will not apply to stay applications and appeals pending before any appellate authority prior to commencement of Act-HELD: When statute itself makes it clear that right of appeal is subject to certain restrictions with effect from particular date, general rule that law relating to appeal which is vested right that accrues to litigant as on date of commencement of lis will not be applicable It was more so as C.B.E. & C. Circular No. 984/08/2014-CX, dated 16-9-2014 clarifled that amendment applies to appeals filed after 6-8-2014-Hence, assessee was liable to deposit 7.5% or 10%, as case may be, for preferring appeals. [paras 11, 17] Pre-deposit-Service Tax - Section 83 of Fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellants before the Tribunal, we find that the matters are fit to be remanded back to the Commissioner (Appeals) for decision on merits. In case of D D Interiors [Order Dated 21.02.2025 in W.P (C) 877/2025] Hon'ble Delhi High Court has held as follows: "9. Therefore, there is no dispute about the fact that 7.5% was initially deposited before the Commissioner (Appeals) at that time when the integrated portal did not exist. Thereafter, while approaching the CESTAT, the remaining 2.5% has been deposited by the Petitioner. Thus, in effect the entire 10% which is the pre-deposit amount, stood deposited. 10. Considering these circumstances, the appeal could not have been rejected merely on the ground that it was deposited on a w....