1998 (11) TMI 162

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..... Order per : P.C. Jain, Member (T)]. The subject stay application prays for waiver of pre-deposit of Rs. 13,29,689.00 demanded as duty and an equivalent amount imposed as penalty. The impugned order dismisses the appeal of the appellants before the lower authority on the ground that they failed to pre-deposit the aforesaid amount of duty and penalty as directed by the Commissioner (Appeals). .....

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..... in what manner the Commissioner (Appeals) did not consider the case of the appellants to be not of undue hardship as required under the provisions of Section 35F of the Central Excise Act, 1944. Therefore, this letter dated 5-5-1998 from the Superintendent (Appeals) communicating the order of Commissioner (Appeals) cannot be said to be a proper order for rejecting the stay application of the appel .....

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