2005 (3) TMI 506 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that under Section 35F of the Central Excise Act, only pre-deposit of duty and penalty is required, not interest. The Tribunal cannot stay the recovery of interest if duty and penalty are already deposited. The appeal was dismissed, and the case was set for regular hearing on 28-3-2005.