1985 (2) TMI 276

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....Advocate, for the Appellants. Smt. Vijay Zutshi, SDR, for the Respondents. ORDER The present application is with reference to Stay Order No. C-1/1985, dated 4-1-1985. By the said order, the Bench directed the Applicants to pay in cash Rs. 60,000/- out of the total amount of Rs. 2,42,689.41 demanded from them as duty and furnish, to the satisfaction of the concerned Collector, a bank guara....

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....al proposition is concerned, there is no dispute about it as has been laid down by the majority decision of the larger bench in the case of Aminchand Payarelal v. Collector of Central Excise, Chandigarh [reported in 1984 (16) E.L.T. Page [126] that the provisions of Section 35F of the Central Excises and Salt Act making the right of appeal subject to prior deposit of duty or penalty w.e.f. 11-10-1....

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....s overruled the earlier decision of this Tribunal in Piya Pharmaceutical Work - 1983 E.L.T. 1671. East Regional Bench of the Tribunal also took the view in the case of Ferro Coatings and Colours Ltd. v. Collector of Customs, Calcutta [1985 (5) E.T.R. 249] that pre-deposit of penalty or duty is attr- acted only in those cases where appeal is filed on or after 11th October, 1982. 5. In this ....

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....nting such stay is an incidental and ancillary power given to the Tribunal in the discharge of quasi-judicial functions. 6. A perusal of the record shows that the appellants in the present case never requested this Tribunal to waive pre-deposit of the duty demanded or penalty levied. They have requested vide their application dated 27-11-1984 that stay against the recovery of duty amountin....