Tribunal validates appeal, waives penalty: Affidavits rectify error, duty paid, protest remark expunged

The Tribunal accepted affidavits submitted by the Assistant Manager and Deputy General Manager, directing the appellants to rectify the verification mistake in the appeal memo. The judgment confirmed the appeal's active status and validity, with clearance from the 'Committee on disputes'. The appellants had paid the entire duty amount demanded and agreed to expunge a protest remark, leading to the waiver of pre-deposit and stay of recovery for the penalty amount.

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Issues:
1. Rectification of mistakes in affidavits and verification of appeal memo.
2. Status of the appeal and clearance from the 'Committee on disputes'.
3. Stay application, pre-deposit of duty, and waiver of recovery in penalty amount.

Analysis:

1. The judgment addresses the rectification of mistakes in affidavits and the verification of the appeal memo. Two affidavits were submitted, one by the Assistant Manager and the other by the Deputy General Manager of the company. The Deputy General Manager's affidavit contained an unconditional apology for a mistake noted in a previous order, while the Assistant Manager's affidavit pointed out another mistake in the Memorandum of Appeal. The Tribunal accepted the affidavits and directed the appellants to rectify the verification mistake in the appeal memo.

2. The judgment clarifies the status of the appeal, confirming that it was never dismissed and is still active. It is noted that the appellants have obtained clearance from the 'Committee on disputes' to pursue the appeal, indicating the appeal's validity and continuation.

3. Regarding the stay application, it was observed that the entire duty amount demanded had already been paid by the appellants after filing the appeal. The Tribunal highlighted the pre-deposit nature of the payment under Section 35F of the Central Excise Act and criticized the protest registered on the TR 6 Challan. The appellants undertook to expunge the protest remark, which was accepted by the Tribunal. Consequently, waiver of pre-deposit and stay of recovery concerning the penalty amount were granted, subject to the expunction of the protest remark.

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