TMI Blog2012 (10) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit in respect of a part of the amount, we do not find any occasion at all to set aside or in anyway modify that order in an appeal under Section 130 of the Act - appeal is dismissed. - 6 of 2011 - - - Dated:- 25-1-2012 - D.V. Shylendra Kumar and H.S. Kempanna, JJ. REPRESENTED BY : Shri G. Shivadass, Advocate, for the Appellant. Shri C. Shashikantha, Standing Counsel, for the Respondent. [Judgment per : D.V. Shylendra Kumar, J.]. Order passed by Customs, Excise and Service Tax Appellate Tribunals in exercise of their power under the proviso to Section 129E of the Customs Act, 1962 [for short, the Act] or corresponding provision of Section 35F of the Central Excise Act, 1944 have become orders which are a source of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) for dispensing with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. 3. The present appeal while only involves a controversy relating to the correctness or otherwise of the order of this nature passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, under Section 129E of the Act, in an appeal preferred by the appellant in this appeal, a public sector undertaking, as to whether the order dated 11-10-2011 passed by the Tribunal is justified or as to whether the Tribunal should have permitted waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order and the application on which the impugned order is passed, we find from the application before the Tribunal, a copy of which is produced as Annexure-F and is part of the appeal papers commencing from page 99 and ending at page 112, the application was only an application for stay in the pending appeal of the appellant, which appeal had been filed under Section 129A of the Act. Though an application seeking for waiver of pre-deposit in terms of the provisions of Section 129E of the Act is conspicuous by its absence, learned counsel for the appellant has drawn our attention to the prayer column of this application reading as under : Prayer The Applicants, therefore, pray that the appeal be taken up for merit hearing without in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law which is decided erroneously by the Tribunal. While in the present case, there is none, Sri Shivanand, learned counsel for the appellant, nevertheless, draws our attention to Chapter 14 of the Central Excise Law Manual and supplementary instructions with latest clarifications, instructions, procedure and has drawn our attention specially to para-2.2(f) relating to execution of bonds etc., and reading as under : 2. Types of bonds xxx 2.2 The following are the types of bonds, which are presently in vogue : (f) In terms of Rule 3(3) and 3(4) of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable goods) Rules, 2001, the receiver of the goods is also required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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