MORARJEE TEXTILES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE preliminary issue being raised by both sides in this case pertains to the amount of fee to be paid on each of these appeals. The Appellant proposes to pay fee of Rs. 1,000/ - each but the same is not acceptable to the Registry, according to whom fee should be paid on the basis of the amount of refund of duty claimed by the Appellant. Additional amounts of Rs. 4,000/ - each were asked to be deposited in two appeals while in the 3rd appeal an additional amount of Rs. 9,000/ - was directed to be paid by the Appellant. After hearing both sides, we find that the Registry has chosen to proceed erroneously, in terms of Sub -section (6) of Section 35C of the Central Excise Act. This provision reads as under: