TMI Blog2015 (8) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ubhash & Others not applicable as merits of the case is involved. The requirement of mandatory deposit under the provision of Section 35F, of the Central Excise Act 1944 as amended is linked with the filing of appeal. The delay in filing the appeal for arranging the fund for mandatory deposit would be the general feature, without any material. The delay of filing appeals would be considered on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is in favour of the appeallant. The Tribunal granted stay to other applicants on the identical issues. He referred the decision of the Hon ble Supreme Court of India in the case of Pirayam Subhash [2015 (39) S.T.R. 540 (S.C.)]. , He further submits that the delay of filing appeal may be viewed leniently. 3. On perusal of the records, we do not find any force in the submission of the Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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