TaxTMI 
TaxTMI 
2011 (2) TMI 525
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....e, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the Advocate for the appellants and the DR for the respondent. By the present application, the appellants are seeking stay in relation to the interest amount required to be deposited for compliance of Section 35F of the Central Excise Act, 1944. It is the contenti....
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....ay being stay application No. 924 of 2009 which came to be disposed of by order dated 3-6-2010. While disposing of the stay application, it was specifically observed that "considering that the duty aspect has been paid in the manner indicated above, we direct waiver of pre-deposit of penalty during pendency of the appeal". Obviously, the requirement of deposit of interest was not waived under the ....
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....terest amount payable by the appellants. Being so, mere intimation of such quantification of interest cannot entitle the appellants to file another application under Section 35F of the Act. The communication of quantification of interest cannot give a new ground or material to justify fresh application under Section 35F of the said Act. Being so, we do not find the application to be maintainable i....