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of <h1>CESTAT Chennai Upholds Stay Order Requiring Rs. 1 Crore Pre-deposit; Appeal Dismissed for Non-compliance.</h1> <h3>M/s. Swathy Industry Versus Commissioner of Central Excise, Salem</h3> The Appellate Tribunal CESTAT CHENNAI upheld the Stay Order requiring a pre-deposit of Rs. 1 crore, citing that the argument had been previously addressed ... Maintainability of appeal - pre-deposit - Modification of Stay Order - Valuation - Held that:- This very same argument had been raised during the hearing of the stay petition and has been considered in para 2 of the stay order. The applicants are now seeking to reargue the application which is not permissible in law - modification of stay order declined - appeal dismissed for non-compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944. The Appellate Tribunal CESTAT CHENNAI declined to modify the Stay Order directing a pre-deposit of Rs. 1 crore, as the argument had already been considered and rearguing was not permissible. The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act, 1944.
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