2015 (10) TMI 561 - SCH - Central Excise

Waiver of pre deposit - Delay in payment of duty - Violation of provisions of Rule 8(3A) of Central Excise Rules, 2002 - Penalty u/s 11AC Availment of CENVAT Credit - Supreme Court dismissed the appeal filed by assessee by granting another 8 weeks time to comply with the order of high Court 2014 (11) TMI 422 - ALLAHABAD HIGH COURT . High Court in the impugned order held that Provisions of Rule 25 of the Rules were attracted since there was an intent to evade the payment of duty. For these reasons, prima facie, we are of the view that no substantial question of law would arise in the appeal.

Summary

The Supreme Court dismissed the case but granted eight weeks to comply with orders from the High Court regarding Central Excise Appeal No. 204 of 2014. (2015 (10) TMI 561 - SC)