Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]

Provisions of Section 11B of Central Excise Act is not applicable for Pre-Deposit made u/s 35F, rules CESTAT
By Kalyani B. Nair - On May 24, 2024 12:29 pm - 2 mins read
CESTAT Chennai - Excise act - Central Excise news - Section 11B Central Excise Act - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that provisions of Section 11B of the Central Excise Act, 1944 not applicable for pre-deposit made under Section 35F of the Central Excise Act, 1944. The appellants are registered with erstwhile Service Tax Commissionerate in Chennai and they have…

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