1985 (2) TMI 276

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.... 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 ₹ 60,000/- out of the total amount of ₹ 2,42,689.41 demanded from them as duty and furnish, to the satisfaction of the concerned Collector, a bank guarantee for the balance of the....

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....e 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. 11-10-1982 applies to all appeals filed ....

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....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 case, the Revision Application was ....

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....d 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 amounting to ₹ 2,42,689.46 be granted t....