2009 (6) TMI 851 - AT - Central Excise

Stay/Dispensation of pre-deposit - Held that - As the Appellant taken the credit in P.L.A. of the amount deposited in pursuance to the Stay Order passed by the Tribunal, hence the same is to be considered as non-compliance to the conditions of the stay Order. Hence the Appeal is dismissed for non- compliance to the provisions of Section 35F of the Central Excise Act.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed an appeal due to non-compliance with the conditions of a Stay Order that required a pre-deposit of Rs. 1,50,000. The appellant had deposited the amount but later credited it to their P.L.A., leading to the dismissal of the appeal under Section 35F of the Central Excise Act.