https://www.taxtmi.com/caselaws?id=94042 The Tribunal applied Section 35F of the Central Excise Act, 1944 to waive the penalty only for the limited purpose of entertaining the appeal, while keeping the merits open for detailed hearing. It noted that the dispute, including allegations of siphoning off sale consideration and liability under Rule 209A of the Central Excise Rules, required full consideration at the final stage. Coercive recovery of the penalty was therefore stayed until further orders, giving the appellant interim protection pending adjudication. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 16:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94042 The Tribunal applied Section 35F of the Central Excise Act, 1944 to waive the penalty only for the limited purpose of entertaining the appeal, while keeping the merits open for detailed hearing. It noted that the dispute, including allegations of siphoning off sale consideration and liability under Rule 209A of the Central Excise Rules, required full consideration at the final stage. Coercive recovery of the penalty was therefore stayed until further orders, giving the appellant interim protection pending adjudication. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94042