10% additional needs to be paid for filing appeal before CESTAT: Larger Bench

2. The issue in dispute is whether an appellant has to pay 10% mandatory deposit over and above the mandatory deposit of 7.5% of the duty liability/penalties, as the case may be, as provided under Section 35F of the Central Excise Act, 1944  and Section 129E of the Customs Act, 1962. The dispute arises due to different orders of the Tribunal more specifically, Delhi Bench of the Tribunal in the case of Balajee Structural (India) Pvt. Ltd. vs. Commissioner of Central Excise, Raipur held impliedly deposit of 10% of the amount of duty and penalty as the case may be for preferring an appeal before the Tribunal against Commissioner (Appeals) order is inclusive of 7.5% deposited at the time of preferring appeal before the first appellate authority from the adjudication order, while the Bench of the Tribunal in the case of Hindalco Industries Ltd. and ors. – 2016- TIOL-3050- CESTAT-Kol and ASR Multimetals Pvt. Ltd. and ors – 2016-TIOL- 3154-CESTAT-Ahm. held that pre-deposit of 10% of the amount of the duty and penalty and as the case may be needs to be deposited over and above the amount mandated to be deposited before the first appellate authority. ~3. None appeared on behalf of the Bar Associations despite notices. Shri Joseph K. Antony, Advocate from Indirect Taxes Bar Association, Chennai filed a written submission which are considered.