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2011 (2) TMI 525

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..... -deposit of penalty during pendency of the appeal” - Mere non-quantification of interest amount does not entitle the appellant to file another application for stay - it was within the knowledge of the appellants when the stay application was disposed of that as to what could be the quantification of interest amount payable by the appellants - The communication of quantification of interest cannot .....

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..... the Central Excise Act, 1944. It is the contention of the appellants that such interest has been ordered to be paid under the order dated 22-7-2010. Copy of which is placed at page 5 of the present miscellaneous application. 2. In fact, the order regarding the requirement of payment of interest was passed on 30-10-2010 by the adjudicating authority under which the duty liability was confirmed a .....

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..... deposit of interest was not waived under the said order. Mere non-quantification of interest amount does not entitle the appellant to file another application for stay. The so-called order dated 22-7-2010 is in fact, a mere communication of the quantification of interest. It was within the knowledge of the appellants that the interest liability was to be calculated in terms of the Section 11A of t .....

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..... not find the application to be maintainable in the matter in hand. Besides, the order dated 3-6-2010 whereby the said application No. 924/2009 was disposed merely waiving the requirement of the deposit of penalty and not interest. The said order was not challenged by the appellants. Being so, it is too late for the appellants to file another application regarding interest amount. Hence the applica .....

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