M/S. Stainless India Ltd. Vs. Cce, Jaipur - Court Judgment

Excerpt:

1. when the matter was called none appeared for the appellants. on scrutiny of the papers placed before me i find that the appellants have submitted a letter dt. 26.12.2000 stating that they have already deposited a sum of rs. 87,265/- which was confirmed by the ld.commissioner (appeals) in the impugned order. it has, therefore, been requested that the matter may now be listed for hearing.2. since the appellants have deposited the entire amount of duty and there is no penalty imposed, therefore, the requirement of pre-deposit of duty and penalty under section 35f is complied with. in the circumstances, the appeal should now come up for regular hearing on 2.3.2001.

Judgment:

1. When the matter was called none appeared for the appellants. On scrutiny of the papers placed before me I find that the appellants have submitted a letter dt. 26.12.2000 stating that they have already deposited a sum of Rs. 87,265/- which was confirmed by the Ld.

Commissioner (Appeals) in the impugned order. It has, therefore, been requested that the matter may now be listed for hearing.

2. Since the appellants have deposited the entire amount of duty and there is no penalty imposed, therefore, the requirement of pre-deposit of duty and penalty under Section 35F is complied with. In the circumstances, the appeal should now come up for regular hearing on 2.3.2001.