2012 (6) TMI 220 - AT - Central Excise

Appeal dismissed by Commissioner (Appeals) for non-compliance with the provisions of Section 35F of Central Excise Act, 1944 - non-filing of application for waiver of pre-deposit of amount of penalty - Held that - Since assessee contended that Stay Petition was not filed inadvertently and he undertakes to file the same if the matter is remanded back, hence assessee is directed to file stay petition. Matter remanded back to first appellate authority.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal after the Stay Petition was filed for non-compliance with Section 35F of the Central Excise Act, 1944. The matter was remanded back to the first appellate authority for consideration.