2024 (10) TMI 1733

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....4 requiring the appellant to deposit the entire confirmed demand within four weeks, the appellant did not ensure compliance of the said order. 2. It transpires from the records that an order dated 31.03.2013 was passed by the Assistant Commissioner confirming the demand of service tax with penalty and interest. It is against this order that the appellant filed an appeal before the Commissioner (Appeals) under the unamended provisions of section 35 F of the Central Excise Act, 1944 [the Central Excise Act]. 3. Section 35 F of the Central Excise Act, as it stood prior to 06.08.2014, is reproduced below: "35F. Deposit, pending appeal of duty demanded or penalty levied.- Where in any appeal under this Chapter, the decisi....

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....4; (v) interest payable under the provisions of this Act or the rules made thereunder. (emphasis supplied) 4. It transpires from the aforesaid provisions of section 35F of the Central Excise Act that a person desirous of appealing against an order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied but power is vested with the appellate authority to dispense with such deposit subject to such conditions as the appellate authority may deem fit to impose so as to safeguard the interests of revenue. 5. The appellant filed a stay application under section 35F of the Central Excise Act. The Commissioner (Appeals), by order dated 31.01.2014, directed the appellant to deposit ....

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....ported by any documentary evidence. Therefore, the appellants are directed to deposit the entire confirmed demand within four weeks of the receipt of this order and submit the evidence of the deposit to the concerned Range Superintendent under intimation to this office failing which the appeal would be liable for rejection for non-compliance of provisions of Section 35F of Central Excise Act, 1944 read with Section 83 of The Finance Act, 1994. On deposit of the said amount, recovery of interest and penalties will remain stayed until disposal of the appeal." (emphasis supplied) 6. The appellant did not ensure compliance of the aforesaid order requiring the appellant to deposit the entire demand within four weeks. The Commissioner (Appe....

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....led. 8. Shri S.C. Kamra, learned counsel for the appellant submitted that the appellant had filed an application dated 10.03.2014 for modification of the order dated 31.01.2014, but the said application was not decided and, in fact, the Commissioner (Appeals) made a wrong statement in the order that no application for modification was filed. Learned counsel, therefore, submitted that the order passed by the Commissioner (Appeals) should be set aside and the matter should be remanded to the Commissioner (Appeals) to first decide the modification application. 9. Ms. Jaya Kumari, learned authorised representative appearing for the department, however, supported the impugned order and stated that the modification application was never fil....