2009 (10) TMI 728

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..... arned Counsel for the appellant. Sri Shambhu Chopra, appears for the Central Excise Department. 2. These two Central Excise Appeal arise out of order dated 17-6-2009 [2009 (242) E.L.T. 55 (Tri.-Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, deciding the application for waiver of pre-deposit for hearing of the appeal. While disposing of the stay application in the .....

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..... ited Rs. 10 lakhs on the same day. M/s. Pan Parag India Limited thereafter claimed adjustment of Rs. 3 Crore of the refunds due to it. The appellant has thus deposited Rs. 5 Crores. 4. In the counter affidavit, Sri A.K. Sharma Assistant Commissioner, Central Excise, Kanpur has admitted in paragraph 22 of the affidavit as follows. 22. That, however, it may be brought to the notice of this Hon .....

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..... at the Appellate Tribunal is insisting on dismissing the appeal on the ground that the amount was not deposited within the prescribed time i.e. within ten weeks from 17-6-2009. It is contended that since the appellants had preferred the appeals and were awaiting the decision of the High Court, the amount may be treated to be deposited within time for hearing of the appeal. 6. On the facts and ci .....

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