2015 (10) TMI 1811

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....sented by : Shri S K Shukla (AR) Per : Mr. P.K. Das, The instant appeal alongwith stay application are listed today as "For Mention". The registry of the Tribunal issued defect notice dtd 1.9.2014 and reminders dtd 30.9.2014, 11.11.2014 and 25.11.2014 to remove the defects in the appeal. The Asstt. Registrar by notice dtd 22.12.2014 directed the appellant to appear before the Bench on 1.1.20....

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.... copy or copy duly authenticated by the concerned department) of above mentioned )-1-A No GMN-EXCUS-000-APP-67-14-15 dated 29/5/2014 in 1st set as per rule 8(3) read with rule 2(f) of CESTATY procedure rules - 1st Set. c) The appellant has not submitted proof of mandatory deposit as per provisions of Section 35F(iii) read with explanation of the Central Excise Act 1944 as amended by the Finance....

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....iquidator of the said company with usual powers under the companies Act 1956 and subsequently by an order dated 19.8.2014 the company was ordered to be would up and the Official Liquidator was appointed as liquidator thereof with usual powers under the companies Act 1956. The Ex-Director of the Company (in liquidation) brought to the notice of this office that a DEFECT NOTICE issued by you date....

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....ess the appellant has deposited 10% of the duty, in case by duty or duty and penalty are in dispute, or penalty or such penalty is in dispute on decision or appeal against. It is noted that as per the defect notice of the registry, the appellant failed to produce the proof of mandatory deposit in terms of Section 35F of the Central Excise Act 1944 as amended. So, Tribunal cannot entertain the appe....