2015 (1) TMI 370

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..... nly plea raised before us is that the appellant is not in a position to deposit the amount of ₹ 25 lakhs because of financial constraint. Section 35F of the Central Excise Act, 1944 provides that no appeal against the decision or order relating to the duty demand shall be heard unless the person desirous of filing appeal pending such appeal, deposit the duty demand or penalty levied. Only ex .....

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..... i Nagesh Pathak, AR, for the Respondent. ORDER The Tribunal vide Stay Order No. 1192/2011-EX, dated 4-11-2011 directed the appellant to deposit a sum of ₹ 25 lakhs within a period of eight weeks as a condition for waiver of pre-deposit of remaining amount of duty, interest and penalty. 2. Appellant instead of complying with the directions of the Tribunal preferred to challenge th .....

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..... l pending such appeal, deposit the duty demand or penalty levied. Only exception to this rule is that the Tribunal may dispense with such deposit subject to such condition as he or it may deem fit. In the instant case, the Tribunal after hearing parties directed the appellant to deposit ₹ 25 lakhs within the directed period as a condition for waiver of pre-deposit of remaining amount of duty .....

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