MARK PHARMACEUTICALS Vs. CCE

JUDGEMENT

(1.) HAVING examined the records and heard both the sides, I find that this case needs to be disposed of summarily. Accordingly, the stay application ip allowed and the appeal is taken up.

(2.) THE original authority had confirmed against the appellants a demand of duty of Rs. 37,850 and imposed on them a penalty of Rs. 2,500. Against that decision the party preferred appeal to the Commissioner (Appeals). In that appeal, they also filed an application under Section 35F of the Central Excise Act for waiver of pre -deposit of the duty and penalty amounts. That application was disposed of by the Commissioner (Appeals) by Stay Order dated 20.9.2002, whereby waiver and stay were granted only in respect of the penalty amount and the party was directed to deposit entire amount of duty. Subsequently, the appellants applied to the Commissioner (Appeals) for a modification of the said order, claiming that they had strong reasons to be entitled to full waiver. In that application, the party had, inter alia, requested for an opportunity of being heard. No such opportunity, however, was granted. But the appellants received a letter of the Superintendent of Central Excise in the office of the Commissioner (Appeals) dated 23.10.2002, which stated that their application for modification had been rejected. Later on, they received final order of the Commissioner (Appeals), whereby their appeal was dismissed for non -compliance with Section 35F ibid.

(3.) HENCE the present appeal.