2009 (6) TMI 843

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...., for the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order per : P.K. Das, Member (J) (for the Bench) (Oral)]. - After hearing both the sides, we find that the appeal may be decided after granting stay. Hence, appeal is taken up for hearing. 2. The relevant facts of the case, as per the record in brief, are that the appellants were engaged in the manufacturing of vegetab....

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....1981 and December, 1981 to February, 1987. The applicant filed an appeal along with stay application before the Commissioner (Appeals). By stay order dated 19-11-2008, the Commissioner (Appeals) directed the applicant to pre-deposit a sum of Rs. 32 lakhs under section 35F of the Central Excise Act, 1944. The applicant filed application for modification of stay order. Commissioner (Appeals) rejecte....

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.... submits that they are contesting the demand of duty on merit as well as on limitation. 4. The learned DR submits that the applicant admitted the dues before the Commissioner (Appeals) as revealed from the statement annexed to the show cause notice. He also submits that they have admitted the dues in the submission placed before the Hon'ble High Court. He further submits that the applicant....

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.... 433 (S.C.)], it would be appropriate that the matter is decided by the appellate Commissioner afresh after due notice to the applicant. It appears that the order of High Court was not against present show cause notice. Prima facie, there is no material available of admission of the applicant of the government dues. In any event, in this factual background, we are of the view that it is a fit and ....