KRISHNA DEVELOPERS Vs. COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR

JUDGEMENT

(1.) THE appeal and stay applicator are directed against Order -in -Appeal No. P -II/RKS/145/2011 dated 13 -12 -2011 passed by the Commissioner of Central Excise (Appeals) Pune -II. Vide the said order, the Commissioner (Appeals) dismissed the appeal filed by fee appellant M/s. Krishna Developers on the ground that the appellant had not complied with the condition of pre -deposit under the provisions of Section 35F of the Central Excise Act, 1944. The learned Counsel for the appellant submits that they have not received any order from the lower appellate authority for pre -deposit and therefore, they failed to comply with the direction.

(2.) AS per the provisions of Section 37C of the Central Excise Act, 1944 any decision or order passed or any summons or notices issued under this Act or rules made thereunder, shall be served: -