2004 (5) TMI 391

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..... ent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing this appeal appellant is required to pre-deposit duty amount of Rs. 5,13,118/- which has been levied under Section 11D of the Central Excise Act. The findings of the Commissioner is recorded in Para 12 of the Order which is as follows :- 12. In respect of the second appellant, a sum of Rs. 5,13,118/- has bee .....

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..... edit. On going through the sale invoices issued by the appellants during this period, it is seen that the appellants have collected duty far in excess of Rs. 750 per MT. On an average, they have in their invoices collected duty at the rate of Rs. 1435 per MT from their customers. Since on dismissal of the writ petition, the appellants paid the duty at the rate of Rs. 750 per MT to the Department u .....

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..... peals) does not suffer from infirmity. Prima facie, the order is correct. The appellants cannot adjust the payments due under Section 11D from the lapsed Modvat balance. There is no force in the grounds taken up by the appellant on this aspect of the matter. They are required to pre-deposit the entire amount within three months from today. It is made clear that if the appellants do not deposit the .....

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