2006 (5) TMI 390 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata ruled on the recovery of amounts under Section 11(D) of the Central Excise Act, 1944 and a penalty of 3 lakhs under Rule 209(A) read with 226 of the Central Excise Rules, 1944. The Tribunal found no case for ordering a pre-deposit or stay of recovery under Section 11(D) as the amounts were not covered under Section 34(F) of the Act. The penalty was fully waived, and the application was disposed of accordingly.