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of <h1>Appellate Tribunal orders deposit for appeal, Collector's decision set aside, fresh notice required. Duty, penalty, compliance.</h1> <h3>BAJAJ AUTO LTD. Versus COLLECTOR OF CENTRAL EXCISE, PUNE</h3> The Appellate Tribunal directed the applicant to deposit Rs. 3,09,611.49/- towards duty and Rs. 30,000/- towards penalty for hearing the appeal. The ... Stay/Dispensation of pre-deposit The Appellate Tribunal directed the applicant to deposit Rs. 3,09,611.49/- towards duty and Rs. 30,000/- towards penalty for hearing the appeal. The Collector (Appeals) set aside the proceedings due to lack of jurisdiction, leading to the Addl. Collector being required to issue a fresh show cause notice. The applicants were directed to furnish a personal bond covering the duty amount within 4 weeks, with stay and waiver of penalty upon compliance. Failure to comply within 5 weeks would result in rejection of the appeal.
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