1999 (9) TMI 327

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....he Appellant.  Shri M.P. Singh, JDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - By the impugned order, Commissioner has confirmed the demand of Rs. 35,82,340.00 under Section 11A of the Central Excise Act, 1944 and also imposed a penalty of a like amount under Section 11AC of the Act. Interest on the amount has also been ordered under Section 11AB of the A....

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....nal in Appeal Nos. E/3152 and 3153/98-B1. Along with those appeals, petitions were filed for staying the recovery of the amount. The prayer for waiving the condition of pre-deposit under Section 35F of the Act was granted by this Tribunal by order dated 22-12-1998. Issues raised in the earlier appeals, where unconditional stay has been granted, are identical to the issues raised in this appeal as ....