2015 (4) TMI 604

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..... o allow the prayer for condonation of delay subject to deposit as per section 35F of the Central Excise Act within two weeks. In default of such deposit, the appeal shall stand dismissed. In the event such deposit is made, the Commissioner of Central Excise (Appeals)-III shall hear out the appeal on merits. - Delay condoned conditionally. - G.A.NO.4096 OF 2014, CEXA 11 OF 2014, - - - Dated:- 7-4 .....

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..... rms of rule 96ZO(3) of the Central Excise Rules 1944. 3. Penalty of ₹ 10,000/- (Rupees ten thousands) is imposed upon the said appellants under rule 96ZO of the Central Excise Rules 1944. 4. Penalty of ₹ 10,000/- (Rupees ten thousands) is imposed upon the said appellants under rule 173Q of the Central Excise Rules 1944. An appeal against the aforesaid order was presented 28 days .....

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..... ructed to appear. Learned advocate appearing for the respondent submitted that his senior, Mr.A.K.Chatterjee, learned advocate is engaged elsewhere. He prayed for adjournment which is refused. After hearing the learned advocate for the petitioner, it appears that the provision for pre-deposit under section 35F of the Central Excise Act came into force with effect from 6th August, 2014 wherea .....

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