2009 (2) TMI 555

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..... per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the duty amount of Rs. 10,23,034/-, interest under Rule 57-I(3) read with Section 11AB of the Central Excise Act, 1944, and penalty of Rs. 50,000/- under Rule 173Q of the Act. 2. Heard both the sides and perused the Records. After hearing the stay application for some time, we find that the appeal i .....

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..... Bengal is not in existence, the applicant should have deposited the amount by cash and dismissed the appeal without going into merits. It is the submission of the appellant that since the amount has already been deposited through RG 23A Part II, the stay may be granted and the matter be remanded to the Commissioner (Appeals) for the disposal, on merits. 4. The learned SDR submits that provision .....

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..... ppeal for the disposal in respect of dues of the company s unit in West Bengal. If so, since the amount has been debited by M/s. ABB Ltd., we are of the view that insisting upon them for pre-deposit the amount by cash will not serve any purpose and will be retrogative. Accordingly we find that the deposit made by the appellants through RG 23A, Part-II kept at Vadodara unit, can be considered as pr .....

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