GUJARAT HYDRAULICS PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THERE is no material on record to show that an amount of Rs. 20,000/ - has been kept frozen in the modvat account of the appellant as directed by the stay order No. C -1/2165 -66/WZB/2001 dated 03/08/2001. Hence the appeals are dismissed for non -compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944.