2006 (3) TMI 349

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..... Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants were required to deposit 50 % of the duty demands and penalty as ordered by Commissioner (Appeals), to meet the requirement of Section 35F of the Central Excise Act, 1944. The applicants did not deposit the same and filed a modification application. The Commissioner dismissed the same an .....

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..... atter, we would consider part deposit of the penalty amounts only. In facts of this case to meet the requirements of Section 55F of the Central Excise Act, 1944, since we find availment of credit and it is reversal prima facie not to be impugned adversely. We would consider pre-deposit of Rs. 1 lakh (One lac only) should be effected and on such deposit being made compliance thereof be shown to t .....

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