https://www.taxtmi.com/caselaws?id=207312 The Tribunal set aside the Commissioner (Appeals) order due to non-compliance with Section 35F of the Central Excise Act, 1944 regarding penalty payment method. The appellants had paid the penalty through PLA instead of TR6 challan as required. The Tribunal found the penalty payment through PLA sufficient to meet the stay order condition and remanded the matter to the Commissioner (Appeals) for a decision on the appeals' merits without requiring further deposit, emphasizing the importance of procedural compliance and fair consideration of appeals. en-us Wed, 07 Sep 2011 00:00:00 +0530 Fri, 25 Nov 2011 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207312 The Tribunal set aside the Commissioner (Appeals) order due to non-compliance with Section 35F of the Central Excise Act, 1944 regarding penalty payment method. The appellants had paid the penalty through PLA instead of TR6 challan as required. The Tribunal found the penalty payment through PLA sufficient to meet the stay order condition and remanded the matter to the Commissioner (Appeals) for a decision on the appeals' merits without requiring further deposit, emphasizing the importance of procedural compliance and fair consideration of appeals. Case-Laws Central Excise Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207312