2009 (8) TMI 207 - AT - Central Excise

Appeal - Apart from the fact that the appeal is defective as a copy of the Show Cause Notice has not been filed the Tribunal cannot entertain an appeal without there being pre-deposit of the duty and penalty under Section 35F of the Central Excise Act 1944.- adjournment not grantable when stay application not filed and pre-deposit not made - Further though there is a mention in the appeal memo that the appellants have filed application to dispense with pre-deposit but no stay application is available - the appellants have not filed any stay petition nor they have deposited any fee for filing of the stay application. In these circumstances clearly the appeal is not maintainable and hence the same is dismissed.

Summary

The Appellate Tribunal CESTAT Bangalore dismissed the appeal as the appellants did not file a copy of the Show Cause Notice, did not pre-deposit the duty and penalty, and did not file a stay petition. The appeal was deemed not maintainable under Section 35F of the Central Excise Act, 1944.