Judgements

Joy Foam Pvt. Ltd. vs Commissioner Of Central Excise on 9 October, 2003

Customs, Excise and Gold Tribunal – Tamil Nadu
Joy Foam Pvt. Ltd. vs Commissioner Of Central Excise on 9 October, 2003
Equivalent citations: 2004 (169) ELT 291 Tri Chennai
Bench: S Peeran, R K Jeet


ORDER

S.L. Peeran, Member (J)

1. By stay order No. 921/2000, dated 10-11-2000 the appellants were directed to pre-deposit Rs. 50,000/- and the same has been complied with. In the meanwhile, the appellants’ compliant that the Revenue proceeded to recover the balance amount despite the stay granted in the matter. Ld. SDR submits that the appeal is required to be dismissed within 6 months in terms of the provision to Section 35F of Central Excise Act, 1944, revenue can recover the amount. Ld. Advocate submits during the pendency of the appeal stay has been granted. Revenue’s initiation to recover the balance amount is not correct.

2. On a careful consideration we notice that the appellants have partially pre-deposited as per the stay order. Therefore, the Revenue should not proceed to recover the amount till the disposal of the appeal. However, in the interest of justice, Registry is directed to list the matter out of turn on 24-12-2003.