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of <h1>Appellate Tribunal rules in favor of appellant, waives pre-deposit under Section 35F. Assistant Commissioner's directive quashed.</h1> <h3>GREENPLY INDUSTRIES LTD. Versus COMMR. OF C. EX., KOLKATA-VII</h3> The Appellate Tribunal CESTAT, KOLKATA, in the 2009 (5) TMI 652 case, ruled in favor of the appellant. The Tribunal waived the pre-deposit of the ... Recovery during stay - Appeal to Appellate Tribunal - Early hearing The Appellate Tribunal CESTAT, KOLKATA, in the 2009 (5) TMI 652 case, was presided over by Shri S.S. Kang and Dr. Chittaranjan Satapathy. The appellant, represented by S/Shri S.K. Bagaria and Partha Banerjee, sought relief from the Tribunal as the Revenue was demanding payment despite a stay order. The Tribunal had previously directed the Assistant Commissioner of Central Excise to attend the hearing, where it was discovered that the Tribunal had waived the pre-deposit of the remaining duty and penalty, subject to a deposit of Rs. 80,000. The Tribunal found that the recovery of the remaining amount was stayed as per Section 35F of the Central Excise Act and quashed the Assistant Commissioner's directive to deposit the disputed amount. Additionally, a Revenue clarification application was deemed unnecessary, and the appellant's request for an early appeal hearing was dismissed due to the appeal's year of origin being 2009.. The judgment was pronounced and dictated in open court.
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