2009 (1) TMI 606 - AT - Central Excise

Summary

The appeal and stay petition were filed against a demand for Rs. 24,000 interest by the Revenue. The appellants argued that as an exempted unit under Notification No. 8/2003, duty payment date is the 15th of the succeeding month. The Tribunal agreed, stating that duty payment for branded goods is also covered under the same notification, allowing the stay petition unconditionally.