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2009 (10) TMI 680

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..... aced by the assessee
Prakash Krishna and Subhash Chandra Nigam, JJ. Shri A.P. Mathur, Counsel, for the Petitioner. Shri S.P. Kesarwani (SSC Tax) and B.K.S. Raghubanshi, Sr. Standing Counsel, for the Respondent. ORDER The present appeal has been filed under Section 35G of the Central Excise Act, 1944 and is directed against the order dated 27-7-2009 [2009 (243) E.L.T. 474 (Tri.-Del.)] passed .....

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..... ircles going for handicrafts and utensils as settled by the Hon'ble Supreme Court in the case of C.C.E. Jaipur v. Mewar Bartan Nirman Udyog reported in 2008 (231) E.L.T. 27 (S.C.)? (iii) Whether without contradicting the contentions of the appellants the Hon'ble Tribunal is justified in asking the appellants to deposit Rs. 50 lakhs during the pendency of the appeal in Tribunal? (iv) Whether the .....

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..... ned counsel for the appellants and Sri B.K.S. Raghuvanshi, learned Senior Standing Counsel for the department. 4. The sole contention of the learned counsel for the appellants is that the Tribunal was not justified in not staying the entire disputed amount during the pendency of the appeal. He submits that in paragraph-5 of the impugned order it has been found that the appellants' company is faci .....

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..... 67 of 1995 has been made out. In respect of the other part of the demand the appellants have not been able to establish strong prima facie case. The said finding recorded by the Tribunal is essentially a finding of fact. Learned counsel for the appellants could not place any material before this Court to show that the said finding is either perverse or illegal. He submits that in view of the Notif .....

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