2000 (4) TMI 266

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....to the particular facts and circumstances of this case, I am of the view that the appeal itself can be disposed of at this stage. Accordingly I am taking up the appeal for disposal. 2. The jurisdictional Assistant Commissioner, in adjudication of proceedings taken in pursuance of show cause notice dated 11-9-1997 against the appellants and another person, passed order dated 16-3-1999 confiscating certain quantity of finished goods of the appellants with option to redeem the same on payment of a fine of Rs. 50,000/-. There was no demand of any duty or imposition of any penalty against the appellants under the order of adjudication. The order of the Assistant Commissioner was, however, taken in appeal by the party before the Commissio....

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....d order rejecting their appeal on the sole ground of non-compliance with the order dated 19-8-1999. 4. Ld. Counsel for the appellants has, on the basis of the above facts and circumstances, prayed for setting aside the impugned order and remanding the matter to the lower appellate authority. 5. Ld. Advocate has raised yet another question of law with reference to the requirement of Section 35F of the Central Excise Act. He has submitted that this provision of law is no applicable to a case where there is neither any demand of duty nor any imposition of penalty. The present appellants' case, according to him, is one such case. At the moment, on this issue, I would observe that the appellants will be at liberty to raise the pl....