2013 (5) TMI 290

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..... th sides, we find that Commissioner (Appeals) has dismissed the appeal for non-compliance with the stay order passed by him vide which the appellant was directed to deposit the entire duty of Rs.21,70,784/- along with interest and 50% of penalties imposed under various Sections of Finance Act, 1994. 2. It is seen that said stay order of the Commissioner (Appeals) was put to challenge by the appel .....

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..... ith by the appellant, as such, we find no infirmity in the impugned order of Commissioner (Appeals), dismissing the appeal for non-compliance. 5. As regards the stay petition, we note that in terms of Section 35F, the appellant is required to deposit the entire duty, interest and penalty for the purpose of hearing of his appeal. Such requirement of law can be dispensed with by appellate authority .....

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