2018 (3) TMI 1963 - AT - Central Excise

Maintainability of appeal - compliance with the requirement of pre-deposit - appellant submits that his client is suffering with acute shortage of fund, for which, he is unable to make pre-deposit - it is also submitted that the relevant period is prior to amendment where the pre-deposit has not been made mandatorily - HELD THAT - The appellant will have to make pre-deposit as required by law at the rate of 7.5%. When pre-deposit has not been made, then, the appeal as well as the stay petition are dismissed.

Summary

The appellate tribunal dismissed the appellant's stay application as they did not make the mandatory pre-deposit of 7.5% of the duty demand. The appeal and stay petition were both dismissed.