2014 (8) TMI 252 - AT - Central Excise

Stay application - Assessee already paid duty confirmed along with a penalty amount - Held that - As the disputed amount has already been deposited by the appellant, therefore, we are of the view that the appellant has complied with the provisions of section 35F of the Central Excise Act, 1944. In the circumstance, the appellant is not required to file stay application for consideration - Application discharged.

Summary

The appellate tribunal held that since the disputed amount was already paid by the appellant, they have complied with Section 35F of the Central Excise Act, 1944. Therefore, the appellant is not required to file a stay application, and the show-cause notice issued to them is discharged.