2014 (5) TMI 126

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.... which is impugned before us has been passed by the Commissioner Central Excise, Delhi-II. An appeal lies from this order before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) under section 35 B of the Central Excise Act, 1944. The issue that is involved in this petition is with regard to the content of betel nut in the final product manufactured by the petitioner. The said produ....

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.....02.2011 by the respondent and handed over the petitioner after the same were sealed by the respondent in terms of paragraph 8.11 of Chapter 11 of the Central Excise Manual. The said Chapter 11 deals with samples. As per paragraph 8.11 four samples are to be taken and one of them has to be handed over, after sealing by the proper officers, to the manufacturer so that he may independently have the ....

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....944. The petitioner has also indicated that it would be filing an appeal before the CESTAT within three weeks. Consequently, we dispose of this writ petition by directing that in case the petitioner files the appeal within three weeks before the CESTAT along with an application for waiver of pre-deposit under section 35 F of the Central Excise Act, 1944, the demands and penalties raised in the ord....