2011 (3) TMI 1207

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....gh, Authorised Representative (SDR) for the respondent Per: Ashok Jindal: The appellants are in appeal against the impugned order along with stay application, wherein their appeal was dismissed for non-compliance of the provisions of Section 35F of the Central Excise Act, 1944. 2. The issue involved in this case is that the cost of scrap has not been included in the valuation of final ....

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....f this case we find that prima facie, the appellants have failed to make out a case in their favour. Therefore, we direct the appellants to pre-deposit the entire duty amount within eight weeks. 5. We further finds that as the impugned order has not discussed the merits of the case and, therefore, it would be in the interest of justice to sent back this matter to the lower appellate authority ....