2007 (10) TMI 500

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....D BY : Shri Sameer Chitkara, SDR, for the Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide Stay Order No. S/315-317/WB/2006/C-II/EB, dated 6-3-2006 passed in the case of M/s. Viacom Electronics Pvt. Ltd., M/s. Baron International Ltd. and Shri Kabir Mulchandani. M/s. Viacom Electronics Pvt. Ltd. was directed to deposit an amount of Rs. 1.00 crore....

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....t rectification mistake application stands filed by the Revenue in respect of the above miscellaneous order restoring their appeal on the ground that penalties imposed upon the other applicants were dispensed with subject to part deposit of the amount of duty by M/s. Viacom Electronics Pvt. Ltd. Inasmuch as M/s. Viacom Electronics Pvt. Ltd. has not deposited the amount, appeal filed by the present....

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....) refers to the order passed by the Tribunal confirming, modifying or annulling the decision or order appealed against. As such it is clear that sub-section (1) of Section 35C refers to the final order passed by the Tribunal. Accordingly, the sub-section (2) of Section 35C has to be read as if the same refers to the final order passed under sub-section (1) of Section 35C. Inasmuch as the order of ....