2003 (4) TMI 455

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....dent. [Order per : S.S. Kang, Member (J)]. - Applicant filed this application for restoration of appeal. 2. Heard both sides. 3. In this case, the appellant filed the appeal against the order passed by the Commissioner of Central Excise whereby penalty of Rs. 1,00,000/- was imposed under Rule 209A of the Central Excise Rules. Tribunal vide stay order dated 24-1-2002 directed the app....

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....emand of duty from Tamilnadu Tobacco Company Limited is remanded to the Adjudicating Authority without asking for any pre-deposit, the issue in respect of imposition of penalty on the present applicant is also required remand. 5. We find that Tribunal vide final Order Nos. A/1153 to 1158/02-NB(D), dated 12-12-2002 in appeal filed by Tamilnadu Tobacco Company Limited at the stay stage remande....