MAHALAXMI STEEL ROLLING Vs. CCE CHANDIGARH

JUDGEMENT

(1.) NONE has come present for the appellants in both these appeals. Notice for today's hearing was sent to them on 4.12.2000, but no response has been received. No request has also been received from their side. Moreover, both these appeals are even legally not maintainable and are liable to be dismissed under Section 35 -F of the Central Excise Act. In appeal No.E/2981/2000 -NB(S) the penalty amount involved is Rs.2000/ - which the Assistant Collector imposed on the appellants and the Commissioner(Appeals) affirmed the same. This amount had not been disputed at the time of filing of the appeal. Similarly in Appeal No.E/2982/2000 - NB(S), modvat credit of Rs.1865.04 was disallowed and penalty of Rs.500/ - was imposed by the Assistant Collector through the order in original and the Commissioner(Appeals) affirmed that order. The appellants have not deposited both these amounts while filing of the appeal.

(2.) NO stay application has also been moved in both these appeals seeking waiver of the pre -deposit of the penalty and the modvat credit amounts. Therefore, these appeals are ordered to be dismissed under Section 35 -F of the Act.