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2004 (2) TMI 474

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....r, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This application for stay of operation of the order of Commissioner (A) is filed under Section 35F of Central Excise Act, 1944 and is not for waiver of pre-deposit of duty and penalty as no occasion for such deposit arose out of the Commissioner (A)'s order. 2. The facts are that the Dy. Commissioner in his order dated ....

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....order. A plain reading of Section 35F of Central Excise Act indicates that the appellant is not required to do so as in the face of the Commissioner (A)'s order no amount by way of duty/penalty is confirmed against the appellant. 4. The applicant in the present case is seeking relief against the Commissioner (A)'s order praying for stay of operation of his order, as it would otherwise advers....