2007 (10) TMI 427

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..... er : M.M. Kumar, J.]. - The instant appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') is directed against order dated 6-6-2006 (P-2), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'), granting relief to the assessee-respondent that it was not required to pre-deposit duty and penalty. Recovery has also .....

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..... od of six months laid down therein is not even mandatory as has been held by Hon'ble the Supreme Court in the case of Commissioner of Customs and Central Excise v. Kumar Cotton Mills (P) Ltd., (2005) 13 SCC 296 = 2005 (180) E.L.T. 434 (S.C.). Therefore, the department should have been careful in filing such frivolous appeals, which involved unnecessary expenditure and time that could have been dev .....

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