2004 (11) TMI 431 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by remanding the matter to the Commissioner (Appeals) for consideration of the modification application filed by the appellant regarding a stay order. The Tribunal disagreed with the appellate authority's reasoning that there was no provision for modifying the stay order under Section 35F of the Central Excise Act. The stay petition was also disposed of in this process.