2000 (11) TMI 160 - HC - Central Excise

Summary

An application under Section 35F of the Central Excise Act, 1944 was filed seeking waiver of pre-deposit and stay of recovery of duty amounting to Rs. 36,37,338. The Tribunal directed deposit of Rs. 10 lacs as duty, extended till 31st of January, 2001. The Tribunal did not accept the prayer for waiver of pre-deposit, citing an earlier decision. The Tribunal observed that a prima facie case has not been made out on the ground of limitation and merits regarding the applicability of the Notification No. 135/89-C.E., dated 12th May, 1989.