https://www.taxtmi.com/caselaws?id=241259 The appeals were filed against the Commissioner (Appeals)'s order confirming the demand for Merchant Overtime (MOT) from the appellant, who are merchant exporters. The court found that Section 35F does not apply to appeals related to MOT but specifically to duty demanded and penalty levied. Consequently, the stay applications were dismissed, and the appeals were directed to proceed for regular hearing. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 20 Dec 2013 05:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241259 The appeals were filed against the Commissioner (Appeals)'s order confirming the demand for Merchant Overtime (MOT) from the appellant, who are merchant exporters. The court found that Section 35F does not apply to appeals related to MOT but specifically to duty demanded and penalty levied. Consequently, the stay applications were dismissed, and the appeals were directed to proceed for regular hearing. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241259