BHAGWATI STEELS INDS. Vs. CCE, CHANDIGARH

JUDGEMENT

(1.) The present stay application filed by the appellants arises out of the appeal bearing No.E/73/2001 -NB filed against the impugned order dated 31.8.2000 passed by the Commissioner of Central Excise (Appeals) who dismissed their appeal under Section 35 -F of the Central Excise Act for non -compliance with the stay order dated 20.6.2000.

(2.) The learned counsel for the appellants has contended that the appellant's application for modification of the stay order was never considered by the Commissioner(Appeals) before passing the impugned order Section 35 -F of the Act and as such the waiver of the pre -deposit of the duty amount deserves to be allowed for the purposes of hearing of the present appeal. On the other hand, the learned SDR contended that on failure of the appellants to comply with the stay order of the Commissioner (Appeals), the appeal of the appellants had been rightly dismissed under Section 35 -F of the Act.

(3.) We have heard both the sides and gone through the record.