2002 (9) TMI 570

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.... Appellant. Shri S.V. Parulekar, JDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - The Tribunal vide its final order dated 26-12-97 has dismissed the appeal of the petitioners. This miscellaneous petition is filed by the party for a stay against the direction dated 10-6-1998 of the Assistant Commissioner Central Excise Division, Ratnagari, in which they have been asked to ....

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....ion 11AA of the Central Excise Act, 1944 for the period from 26-8-1995 to 3-3-98. It is submitted that the duty amount of Rs. 6,77,847/- consequent upon the impugned order of the CEGAT is already paid by them on 3-3-98. The Ld. Counsel for the appellant says that this petition is filed under Section 35F of the Central Excise Act, 1944 for staying the realisation of the above said amount invoking t....

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....the appeal of the party. In the case of Birla Corporation Ltd. v. Commissioner of Central Excise, Raipur relied upon by the petitioners supra it is held that the provisions of Section 35F are not applicable to the pre-deposit of interest since these deal only with the deposit of duty demanded or penalty levied pending finalisation of appeal. Further, the specific provisions under Section 35N read ....