2026 (7) TMI 720

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....STICE SUBHASH UPADHYAY Counsel for the appellant: Mr. Rohit Arora, Learned Counsel. Counsel for the respondents: Mr. Shobhit Saharia, Learned Counsel. JUDGMENT : (PER SHRI MANOJ KUMAR GUPTA, C.J.) 1. Heard Mr. Rohit Arora, learned counsel on behalf of the appellant, and Mr. Shobhit Saharia, learned counsel on behalf of the Revenue. 2. The present appeal, under Section 35G of the ....

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....ning 2.5% out of the total 10% pre-deposit amount was deposited by him before the Tribunal and, thus, he had fully complied with the statutory provision. However, the Tribunal has held that the amount deposited before the Commissioner (Appeals) is not liable to be taken into account as it was not as per Circular dated 24.06.2019, and the requirement of deposit of 10% is independent of the deposit ....

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....Saharia, learned counsel appearing for the Revenue has obtained instructions from the Department, and wherein the Department has conceded that the amount deposited at the stage of first appeal is liable to be taken into account, while reckoning the compliance of the mandatory pre-deposit of 10% before the Tribunal in terms of Section 35F of the Act. The relevant part of the instructions, which hav....

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....cinded. * All Benches and officers are required to strictly follow the Delhi High Court's interpretation in M/s Santani Sales Organization v. CESTAT. (b) That in the instant case the petitioner has made the mandatory pre-deposit of 10% amounting to Rs. 77,500/-, before filing of appeal before CESTAT, New Delhi on 4th July 2023, thus being compliant to the conditions stipulate....