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2011 (6) TMI 580 - CESTAT, MUMBAIStay application - non-compliance with the stay order passed by the Commissioner (Appeals) - appellants paid 50% of duty demanded, but they did not inform the Commissioner (Appeals) whether they have paid 50% of penalty or not. Therefore, the Commissioner (Appeals) dismissed their appeal for non-compliance with the provisions of Section 35F of the Act – Held that:- order is not on merit but the appeal has been dismissed by the Commissioner (Appeals) for non-compliance of the stay order. appellants have made a pre-deposit of 50% of duty and the same is sufficient in compliance with the Section 35F of the Central Excise Act, 1944. matter remanded to the Commissioner (Appeals). appeal as well as stay application is disposed of
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