2008 (3) TMI 529 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal due to non-compliance with the provisions of section 35F of the Central Excise Act. The applicants were directed to deposit Rs. 3 crores for the appeal, but only Rs. 2.5 crores were deposited from one unit and the remaining amount from Cenvat credit of another unit, which was not acceptable. The Tribunal ruled that the appeal cannot be heard in this situation.