TaxTMI 
TaxTMI 
2026 (8) TMI 866
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....L DIARY NO. 52293 OF 2025 - MISCELLANEOUS ORDER NOS. 50441 - 50446/2026<br>Customs<br>HON'BLE DR. RACHNA GUPTA, OFFICIATING PRESIDENT AND HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri B.L. Narasimhan, advocate for the appellant Shri M.K. Shukla and Shri Girijesh Kumar, authorised representative for the department ORDER RACHNA GUPTA: Present order disposes of the miscellaneous application filed by the appellant praying for removal of defect as raised by the registry with respect to evidence of mandatory pre-deposit. The present is the common order for appeal diary nos. 52293 of 2025, 52288 of 2025, 52290 of 2025, 52291 of 2025 and 52292 of 2025 having the similar defects and similar miscellaneous ap....
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.... It is requested that in light of above circumstances, the deposit made through VIVO Mobile India Private Limited may be considered as the payment of pre-deposit by the appellants herein. The defect may be ordered 'as removed', and matter may be allowed to be listed for regular hearing. Learned counsel has relied upon the decision of this Tribunal in the case of Dhanajay Singh v. Additional Director General (Adjudication), New Delhi-2025 (6) TMI 591 - CESTAT NEW DELHI and has prayed for the present application to be allowed. 4. Learned authorised representative for the department on the other hand has vehemently objected, all the submissions made on behalf of the appellants. It is submitted that section 129E mandates for the appellant to....
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....(1) of Section 129-A, 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(25 of 2014). " 6. The bare perusal makes it clear that the statute requires the appellant to make the payment of pre-deposit. The Tribunal definitely is a creature of statute, henc....
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....t be generated. 7. Coming to another line of the submission on behalf of the appellants that the payment of amount of pre-deposit though has been made by Vivo Mobile India Private Limited, it is observed that the said company is employer of the appellants. The copy of challan w.r.t. the payment in question annexed on the respective files, specifically records the name of the respective appellant acknowledging that the pre-deposit is made by the said appellant for filing the appeal against O-I-O No. 01/2025-26 dated 21.04.2025, that is the order assailed in the present appeals. In addition to that Vivo Mobile India Private Limited/employer/depositor has executed an indemnity bond in favour of all the appellants acknowledging the fact that....