2011 (6) TMI 80 - AT - Central Excise

Appeal under section 35F - the deposit made by the appellant is sufficient for the purposes of Section 35F, there is no justification asking for further deposit as directed by Commissioner (Appeals) - Accordingly, set aside the impugned order and remand the matter to Commissioner(Appeals), for decision on merit without insisting for any further deposit.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Mrs. Archana Wadhwa, allowed the appeal by setting aside the Commissioner(Appeals)'s order for non-compliance with the Stay Order. The Tribunal found the deposit made by the appellant sufficient under Section 35F, dispensing with the need for further deposit. The matter was remanded to the Commissioner(Appeals) for decision on merit without insisting on additional deposit.