2004 (7) TMI 423

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....ent. [Order per : V.K. Agrawal, Member (T)]. - This is an application filed by Shri C.B. Sharma, for restoration of his Appeal which was dismissed by the Tribunal vide Final Order Nos. A/917-918/2002-NB, dated 5-8-2002 for non-compliance with the Stay Order. 2. Shri Bipin Garg, learned Advocate submitted that a penalty of Rs. 10 lakhs was imposed on the Applicants in the capacity of Execu....

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....i H.C. Verma, learned Departmental Representative, opposed the prayer by submitting that the amount has been paid by the Applicants on account of recovery proceedings taken by the Central Excise authorities under the provisions of Section 11 of the Central Excise Act; that such recovery cannot be equated with pre-deposit under Section 35F of the Central Excise Act. He further mentioned that the ap....

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....missed the second application for restoration of appeal vide Misc. Order No. M/150/2003-NB(C), dated 23-7-2003. We do not agree with the submissions of the learned Advocate that the Applicant has now deposited Rs. 10 lakhs as directed by the Tribunal. The amount has been recovered by the Central Excise authorities by resorting to the provisions of Section 11 of the Central Excise Act which deal wi....