2008 (5) TMI 387

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..... modification of said order on ground that it was passed on mis-representation of facts by revenue and that there was no interim order of High Court in that regard. Appellant further prayed for return pre-deposited amount in case appeal was not heard on merit. Held that - since there was no interim order of High Court to the contrary, two vies could always be taken and it was open to Tribunal to he .....

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..... en passed on mis-representation of facts, the same may be recalled. It was also submitted that as there is no interim order of the High Court, the present appeal in which all that the appellant wants is the benefit of the Larger Bench decision in the case of Grasim Industries (supra), may be finally heard. In support of the latter part of the submission, counsel cited certain orders of the Tribuna .....

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..... o recall the order and hear the appeal on merits for the present. 3. Another prayer of the appellant is that in case the appeal is not heard on merit, pre-deposited amount may be returned to the appellant. The prayer is totally misconceived. In terms of section 35F of the Central Excise Act, the appellant is required to pre-deposit the duty demand and penalty, if any, subject to the order of the .....

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