2008 (1) TMI 754

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....Natarajan, Advocate, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application filed by the appellants is for restoration of their appeal which was dismissed for non­compliance with Section 35F of the Central Excise Act vide Final Order No. 559/06 dated 3-7-06. In Stay Order No. 351/06 dated 10-4-06, which was passed ex ....

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....s Ltd. v. UOI, 2005 (183) E.L.T. 351 (Bom.), there was nothing wrong in utilizing the Cenvat credit for payment of duty on final products cleared during forfeiture period. It is submitted that, in view of the High Court's decision, the appellants are entitled to waiver and stay in this case and, for that matter, to restoration of their appeal. It is further pointed out that, in the meanwhile, the ....

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....und prima facie case for the appellants for waiver of pre-deposit and stay of recovery. Hence the order of dismissal of the appeal is recalled and the appeal is restored to its original number. For the reasons already stated, the stay order is also recalled and it is ordered that there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. 3. At this....