TMI Blog2006 (2) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of duty and/or penalty - No further payment is required - Commissioner (Appeals) could have condoned marginal delays on sufficient reason pre-deposit waived - Stay granted - Matter remanded back - E/773-777 & 779/2005 - 331-336/2006 - Dated:- 17-2-2006 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri G.P. Sastry, Advocate, for the Appellant. Shri Ganesh Hava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35(B)6(a) which required Court Fee of Rs. 1,000/- to be paid. Under Clause 6(a) reads " where the amount of duty demanded and penalty levied by any Central Excise Officer in a case to which the appeal relates is Rs. 5/- lakh or less, is Rs. 1000/-". It is further submitted that there is no demand of duty but it is a case of refund of duty. It is also submitted that the Commissioner (A) has dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aves the matter to the discretion of the court. 4. On a careful consideration, we notice that the Commissioner has not confirmed the demands but he has only rejected the appeals on limitation, therefore the question of depositing the Court Fee in terms of Section 35B6(b) does not arise in this case, as objected to by the Registry but Court Fee paid is sufficient. 5. The stay applications and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly held that marginal delay of two days is required to be condoned. In the present case, the reason given is sufficient and so the delay is required to have been condoned. The dismissal of the appeal on the ground of limitation is not correct and proper. The stay application is allowed by granting full wavier of pre-deposit. As the merits have not been decided by the Commissioner, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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