2005 (6) TMI 412 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi overturned the decision of the Commissioner (Appeals) to dismiss the appeal due to failure to make pre-deposit of interest amount. The Tribunal clarified that under Section 35F, pre-deposit of duty or penalty can be ordered, not interest. The matter was sent back to the Commissioner (Appeals) for a decision on merits after hearing the appellants. The appeal was disposed of accordingly.