2008 (1) TMI 749

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.....K. Rastogi, DR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. The Assistant Commissioner of Central Excise confirmed the demand of duty vide order dated 26th June, 1996, which was challenged by the appellants before the Commissioner (Appeals). By order-in-appeal dated 9-5-1997, the Commissioner (Appeals) rejected the appeal filed by the appellants. Ther....

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....ng against the order or decision, pending the appeal, shall deposit with the adjudicating authority the duty demanded or the penalty levied. Proviso to Section 35F of the Act provides that the deposit of duty demanded or penalty levied would cause undue hardship, the Appellate Authority may dispense with such deposit. So, in terms of Section 35F of the Act, it is required to deposit duty or penalt....