Deposit paid during first appeal can be adjusted while filing second appeal

M/s Santani Sales Organisation Vs Central excise, customs and service tax appellate triubnal (Delhi High Court)

Section 86 of the Finance Act provides for an appeal before the Tribunal and Section 83 of the Finance Act makes Section 35F of the C.E. Act equally applicable. Section 35F of the C.E. Act is the provision which relate to pre-deposit, a mandatory provision for the appeal to be maintainable and heard. If the interpretation given by petitioner is accepted we would be rendering a part of Section 83 of the Finance Act

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