2011 (1) TMI 607 - AT - Central Excise

Non-compliance with the stay order - directing the appellants to deposit an amount of Rs.5 lakhs out of the total confirmed duty of Rs.11,66,639/- and equal amount of penalty - the appellant submits that the said deposit was made by them by cheque, which took 2-3 days for clearance and in the meanwhile, the appeal was dismissed. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Ahmedabad found that the Commissioner (Appeals) dismissed appeals due to non-compliance with a stay order to deposit Rs.5 lakhs. The appellants deposited the amount later, leading to the order being set aside for a decision on merit. Stay petitions and appeals were disposed of.