9911796707
TMI Blog2012 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 25.04.2011, we had directed issue of notice to the respondents subject to payment of the entire amount determined by the Customs, Excise and Service Tax Appellate Tribunal [CESTAT] within a period of three months from the date of the said order. The appellant company, we are told has deposited the amount of penalty levied against it but the principal amount of Rs.3.85 crores has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d gained at the cost of Revenue who was controlling KCPL and JKCL from the stage of manufacture till marketing of the goods. The CESTAT has further held that the appellant alone had gained at the cost of Revenue as it was controlling the MRP and had realised sale proceeds over and above the said price. Para 34.7 of the CESTAT Order reads as under:- "Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and above the MRP declared." In the light of the above and in view of the order passed by us on 25.04.2011, we have no manner of doubt that the appellant was duty bound to deposit the amount of excise duty determined by CESTAT within a period of three months from the 25.04.2011, if it was interested in pursuing the present appeals. Since the appellant has failed to do so, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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