2011 (6) TMI 87

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..... med demand, imposed penalty and charged interest - The appellants pleaded that there was no fault on their part and the duty was paid through cenvat account - The default was only for seven days and the differential duty was also paid within the time allowed - Held that:it is found that Commissioner (Appeal) has not given any findings on the contentions raised by the appellants when the appellants .....

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..... than 30 days and the appellants have not complied with the provisions of Rule 8 (3A) of Central Excise Rules, the clearances affected from 06.2.2008 to 17.04.2008 were treated as clearances without payment of duty. The lower authorities confirmed demand, imposed penalty and charged interest. Commissioner (Appeal) rejected the appeal filed by the appellants. 2. In the stay petition filed by Shr .....

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..... ed by the appellants. 4. We have also considered the circumstances of the case and other facts and accordingly, it is ordered that 50% of the duty is to be paid by the appellants through PLA, within eight weeks of this order and report compliance to Commissioner (Appeal). It is made clear that subject to deposit of above directed amount, pre-deposit of penalty and interest shall stand waived. .....

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