2007 (10) TMI 427

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....cate, for the Appellant. [Order per : M.M. Kumar, J.]. - The instant appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') is directed against order dated 6-6-2006 (P-2), passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'), granting relief to the assessee-respondent that it was not required to pre-deposi....

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....ed for disposal of the appeal. The period of six months laid down therein is not even mandatory as has been held by Hon'ble the Supreme Court in the case of Commissioner of Customs and Central Excise v. Kumar Cotton Mills (P) Ltd., (2005) 13 SCC 296 = 2005 (180) E.L.T. 434 (S.C.). Therefore, the department should have been careful in filing such frivolous appeals, which involved unnecessary expend....