2005 (2) TMI 680

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..... , Member (T). When the appeal, filed by M/s. The Dhampur Sugar Mills Ltd. was called, no one was present on their behalf. 2. Mrs. Neeta Lal Butalia, learned SDR, mentioned that the Additional Commissioner had disallowed the Modvat credit amounting to Rs. 9,36,668/- and Rs. 87,655/- and had imposed a penalty of Rs. 10,24,323/- under Order-in-Original No. 49/03, dated 31-12-2003; that the Co .....

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..... issions of the learned SDR and perused the records. Section 35F of the Central Excise Act provides that where, in any appeal the decision or Order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision or Order shall, pending the appe .....

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