2025 (1) TMI 1778

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....ajeev Tandon, Member (Technical) For the Appellant : None For the Revenue : Shri P.K. Ghosh, Authorized Representative ORDER PER: R. MURALIDHAR : None has appeared on behalf of the Appellant in spite of Notice. Since the issue pertains to the year 2016, we have taken up the appeal for disposal as the Ld.AR for the Department points out that the issue is in a short compass. 2. We ....

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....ed before filing appeal.- The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal- (i) Under sub-section (1) of Section 35, 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 s n dispute, in pursuance of a decision or an order passed by an off....

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....ent of tax, the same can always be debited from Cenvat Account of an assessee. As per procedure followed by CESTAT Registry at Kolkata, payments made from Cenvat Credit Account are considered as due payments for considering as deposit under Section35F(ii)and (iii) of Central Excise Act, 1944. First Appellate Authority could have a view if debit of mandatory deposit was with respect to personal pen....