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1994 (4) TMI 176

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..... .P. Agarwal, Member (J)]. These are four identically worded applications purporting to be under sub-section (2) of Section 35C of the Central Excises and Salt Act, 1944 with a prayer to amend the Final Order No. 276 to 279/93-C dated 4-8-1993 passed by this Tribunal in the appeals filed by the present appellants (A. Nos. E. 17 to 20/92-C). 2. Arguing on the application Shri P.M. Dave, Ld. .....

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..... ate the said submission of the Ld. Counsel. 3.We have considered the submissions. From the record we find that the plea that the demand was time-barred was taken in the Memorandum of Appeal as one of the grounds. From the Stay Order No. 47 to 50/92-C, dated 25-2-1992 passed in the present case we find that the requirement to pre-deposit the duty demanded and penalty imposed in the instant case w .....

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