V.K.Jain, - (1.)HEARD Shri Chandranath Mukherjee, ld. Advocate alongwith Smt. Rekha Ghosh, ld. Advocate, on the stay application filed by the appellants. He submits that they have purchased the capital goods in the year, 2002-2003, on which they have paid Central Excise duty of Rs. 2,66,017/-. They are eligible to take 50% Modvat credit in the same financial year and the balance 50% in the next financial year. The Commissioner (Appeals) asked them to pay 100% duty amount within a period of 10 (ten) days of receipt of the order dated 24-6-05, against which they have come in appeal.
(2.)Heard Shri Uday Kumar, ld. JDR for the Revenue. He draws my attention to the order passed by Commissioner (Appeals) which reads as follows:
I, therefore, order that unless the applicants produce of deposit of 100% of the duty confirmed in the Order-in-Original dated 25-2-2005 within 10 (ten) days of receipt of this order, the appeal will be dismissed without further notice to the applicants.

In view of this, he submits that this is an intermediate order and the appeal against this order is not maintainable.

I have heard both sides. Both sides could not clarify that whether the final order has been passed by the Commissioner (Appeals) or the Commissioner (Appeals) has been passed any subsequent order. The appeal against the intermediate order is not maintainable with the Tribunal. I direct the Commissioner (Appeals) to pass the final order, if he has not done so. Appeal is disposed of as non-maintainable. SP also gets disposed of accordingly.

(Dictated and pronounced in the open Court)