JAIN STEEL INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicants filed this application for waiver of pre -deposit of duty of Rs. 19,31,367 and penalty of Rs. 2,00,000.

(2.) THE Commissioner (Appeals) dismissed the appeals filed by the applicants for non -compliance with the provisions of Section 35F of the Central Excise Act as applicants failed to deposit the amount as per the Stay Order passed by the Commissioner (Appeals).

(3.) HEARD both the sides.