TMI Blog2012 (11) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR, for the Respondent. ORDER The appellant is aggrieved of the order of the Commissioner (Appeals) dated 24-4-2012 whereby he disposed of the stay application of the appellant under first proviso to Section 35F of the Central Excise Act and directed the appellant to deposit entire duty demand confirmed against them by the Adjudicating Authority within a specified period as a pre-condition to hearing of the appeal filed against the order-in-original. 2. Though the matter is listed today for disposal of the stay application since question regarding maintainability of this appeal in law is involved, we have proceeded to hearing final arguments. 3. Learned Shri Naveen Bindal, Advocate for the appellants, submits that being aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter in this Chapter referred to as the Board) or the Appellate Commissioner of Central Excise under section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse, or to another factory, or from one warehouse to another, or during the course of process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal and any matter arising out of, or connected with, such appeal and which is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under section 35EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section. (IB) (i) The Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963) may, by notification in the Official Gazette, constitute such committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period. (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of, - (a) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; (b) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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