SECTION 35F

Where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal deposit with the adjudicating authority the duty demanded or the penalty levied:

Provided that where in any particular case, the Commissioner (Appeals)] or the Appellate Tribunal is of opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, the [Commissioner (Appeals)] or, as the case may be, the Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue.

* Provided further that where an application is filed before the Commissioner (Appeals) fordispensing with the deposit of duty demanded or penalty levied under the first proviso, theCommissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.

( * The words in bold are inserted wef 01/03/2001 )

Explanation.—For the purposes of this section "duty demanded" shall include ,—

(i) amount determined under section 11D;

(ii) amount of erroneous CENVAT credit taken;

(iii) amount payable under rule 57CC of Central Excise Rules, 1944;

(iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004;

(v) interest payable under the provisions of this Act or the rules made thereunder.

(Above Explanation has been inserted vide Union Budget 2007 - 2008)
 

SECTION 35FF

Interest on delayed refund of amount deposited under the proviso to section 35F.

35FF. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount.

(Above Section 35FF has been inserted vide Finance Bill 2008)

(Pl. refer NTF. NO. 24/2014-CE (NT), DT. 12/08/2014 for fixes the rate of interest at six percent per annum for the purpose of the section 35FF of Central Excise Act, 1944)