2013 (4) TMI 559

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chittaranjan Satapathy, Technical Member Heard both sides. 1. The miscellaneous applications filed for extension of stay granted earlier are not required to be allowed since the issue involved in both the cases lies within a short compass and stands settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Pune vs SKF India Ltd. - 2009 (239) E.L.T.385 (S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... time requires to be confirmed in the light of the decision of Hon'ble Supreme Court in the case of M/s.SKF India Ltd. (cited supra). We notice that in the case of M/s.SKF India (supra), the Hon'ble Supreme Court has waived the imposition of penalty as the cases dealt in thereunder were cases of short-payment of duty which was completely unintended and without any element of deceit etc. The present .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X