Herbal House vs Commissioner of Customs and Central Excise

Shri Arya Bhatt, Counsel for the appellant. Shri Sushrut Dharmadhikari, Counsel for the respondent on advance notice.

In an appeal filed under Section 35F of the Central Excise Act, 1944, the Appellate Tribunal has directed the appellant to deposit fifty percent of the pre-deposited amount. It is the case of the petitioner that the amendment to the Finance Act, 2014 was brought into force w.e.f. 6-8-2014 and according to the circular of the Central Excise and Service Tax (Annex.A/2), dated 16-9-2014, appellant is only required to deposit 10% of the taxable amount and the direction issued for depositing 50% is contrary to the statutory provision. On such ground, this appeal has been filed.

However, after going through the order passed by the Tribunal on 28-11-2014, it is seen that these facts were not brought to the notice of the Tribunal and it seems that the appellant agreed to deposit 50% of the pre-deposited amount. That being so, for the present, we see no reason to interfere in the matter. Instead, it would be appropriate to direct the appellant to bring these facts to the notice of the Tribunal and thereafter seek review or modification of the order passed by the Tribunal. With the aforesaid liberty, this petition stands disposed of.