1999 (5) TMI 147 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Section 35F cannot be invoked in cases where show cause notices were issued before 11-10-1982. The provision of Section 35F and penalty deposit were not applicable in this case. The stay petition was allowed unconditionally, and the case was scheduled for an early hearing on 12-7-1999.