Final Order Nos. A/11211-11213/2016-WZB/AHD in Application No. E/Others/10342/2016 in Appeal Nos. C/10609, 10938/2015 and E/10467/2015. Case: Asr Multimetals Pvt. Ltd. Vs Commissioner of Cus. (Appeals), Jamnagar. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Case Number:Final Order Nos. A/11211-11213/2016-WZB/AHD in Application No. E/Others/10342/2016 in Appeal Nos. C/10609, 10938/2015 and E/10467/2015
Party Name:Asr Multimetals Pvt. Ltd. Vs Commissioner of Cus. (Appeals), Jamnagar
Counsel:For Respondents: Shri Satwani, AR
Judges:Dr. D.M. Misra, Member (J) and Shri P.M. Saleem, Member (T)
Issue:Customs Act, 1962 - Section 129E; Central Excise Act, 1944 - Section 35F
Citation:2017 (345) ELT 294 (Tri. - Ahmd)
Judgement Date:October 24, 2016
Court:CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
 
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Order:

D.M. Misra, Member (J)

  1. None present for the Appellants, despite notice. Heard the Ld. A.R. for the Revenue.

  2. These three appeals are filed against respective Orders-in-Appeal passed by the Commissioner (Appeals). All these appeals are listed in today''s cause list under the category ''mention matters'' by the Registry as the appellants have not complied with the amended provision of Section 129E/35F of the Customs Act, 1962/Central Excise Act, 1944, applicable to the respective appeals, by depositing the requisite amount of 10% of the duty/penalty or duty and penalty, as the case may be at the time of filing the said Appeals. It is argued at the Bar that since the respective Appellants had deposited 7.5% at first appellate stage, before the Ld. Commissioner (Appeals), hence, they are required to deposit the balance 2.5% and not the entire 10% mentioned in clause (iii) of Sec. 129E/35F of the said Act. The Ld. A.R. for the Revenue vehemently argued that such an interpretation cannot be read into the said provision without inserting words not present therein. Before considering the rival submissions it is necessary to reproduce the said provisions brought into effect from 6-8-2014, which read as follows:

    SECTION 129E. Deposit of certain percentage of duty demanded or penalty imposed 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 128, 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 is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Principal Commissioner of Customs or Commissioner of Customs;

    (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, 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 is in dispute, in pursuance of the decision or order appealed against;

    (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A, 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...

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