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2015 (4) TMI 605 - HC - Central ExciseManufacture - levy of duty on Zinc-Dross/Zinc-Ash generated in the Factory - Validity of Tribunal's order - Section 2(f) of the Central Excise Act, 1944 - whether a bare Provisions of Section 2(d) of the Central Excise Act, 1944 is enough to raise & confirm the Demand of Duty on such products - Held that:- The appellant contended that in view of its having deposited the entire demand, it was entitled to a stay. The matter appeared on the Board on the first day itself for considering the application for stay regarding penalty. It was not necessary to consider any application for stay regarding the demand as the amount demanded had already been deposited. However, the CESTAT, by the impugned order dated 15.02.2013, disposed of the appeal itself. The CESTAT could not have disposed of the appeal without the consent of the appellant. - The appeal restored to the file of the Tribunal, who shall decide the matter afresh .
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