M/s Harpal Singh Kalsi Versus Commissioner of Central Excise & GST, Allahabad

2018 (8) TMI 810 – CESTAT ALLAHABAD – TMI – Maintainability of appeal – appeal dismissed on the ground of non-deposit of 7.5% of the confirmed duty demand against the appellant – Section 35F of CEA – Held that:- The appellants have now deposited 10% for the purpose of filling the appeal before the Tribunal. As such the condition of Section 35F for deposit of 7.5% before Commissioner (Appeals) stands satisfied – matter remanded to Commissioner (Appeals) for decision on merits. – COD Application No.ST/COD/70184/2018 In APPEAL No.ST/70426/2018-ST[SM] – A/71380/2018-SM[BR] – Dated:- 10-7-2018 – Mrs. Archana Wadhwa, Member (Judicial) Shri Kartikeya Narain, Adv for Appellant Shri Gyanendra Kumar Tripathi, (Asstt. Commr.) AR, for Respondent ORDER

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