2012 (6) TMI 487

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....deposit and stay of recovery. After hearing both sides, I am of the view that the appeal itself requires to be summarily disposed of. Accordingly, after dispensing with predeposit, I take up the appeal. 2. In adjudication of a show-cause notice, the Assistant Commissioner confirmed demand and ordered recovery of Rs.3,64,361/- from the assessee under the proviso to Section 11A(1) of the Central Ex....

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....peal filed by M/s. Mysore Cements Ltd., (Presently Heidelberg Cements India Ltd.) Post-Ammasandra, Dist: Tumkur - 572 211, against the Order-in-Original No.16/2010 dated 20/05/2010 passed by the Assistant Commissioner of Central Excise, 'A' Division, for non-compliance of Section 35 of the Central Excise Act, 1944. 3.1. Ld. Counsel for the appellant submits that their appeal in Form No.ST-4 was f....

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....tion under Section 85(3) of the Finance Act, 1994. 3.2. In support of the above submissions, ld. Counsel has relied on Vikram Ispat Vs. CCE, Khandeshwa, Navi Mumbai [2009 (238) ELT 776 (Tri. Mumbai)]. 4. The DR points out that the party's appeal before the Commissioner (Appeals) was filed under Section 35 of the Central Excise Act and therefore the limitation provisions of that section were righ....