2012 (11) TMI 360

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..... The applicant filed this application for restoration of the appeal. The applicant filed appeal along with application for waiver of dues. Notice of hearing of the application for waiver of dues was issued at the address given in the appeal memo and the same was received back with the postal remarks Left. In this situation, the application for waiver of pre-deposit was dismissed and the applicant .....

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..... filed this application for waiver of pre-deposit of duty of Rs.3,41,639/-, interest and penalty. The demand is confirmed after denying the benefit of Small Scale Exemption Notification on the ground that the applicants were manufacturing and clearing goods with the brand name of Godrej which does not belong to the applicants. The only contention of the applicants is that the goods were for captiv .....

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..... ed, the pre-deposit of interest and penalty is waived for hearing of the appeal. 5. We find that the Commissioner (Appeals) has dismissed the appeal for non-compliance with the provisions of Section 35F of the Central Excise Act as the applicants failed to comply with the condition of the stay order. The Commissioner (Appeals) has not decided the appeal on merits. In these circumstances, the impu .....

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