2010 (8) TMI 111

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...., J. 1. This petition has been filed against order of the Customs, Excise & Service Tax Appellate Tribunal, waiving requirement of pre-deposit to the extent of the amount in dispute in appeal and giving liberty to recover the amount of penalty which was not in dispute in appeal. 2. The petitioner opted for Compounded Levy Scheme in terms of Rule 96ZE of the Central Excise Rules, 1944. However, o....

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....the appellants. Heard learned DR. We find that the issue of penalty stands settled by the earlier Tribunal's order dated 5.2.2002.  As regards duty, it has been stated that the entire amount has been paid by the appellants. Considering the fact that the entire duty has been paid by them, the requirement of pre-deposit in respect of interest amount is waived during pendency of the appeal. The ....