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TMI Blog2013 (11) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ector, DR ORDER Per: Rakesh Kumar: The appellant are engaged in the manufacture of two wheelers chargeable to central excise duty. During the period of dispute from April 2003 to March 2009 they were availing sales tax concession under a scheme of the State Government of Haryana in terms of which the appellant were required to pay only 50% of the sales tax payable at the time of sale, while col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a show cause notice for demand of differential duty amounting to Rs. 11,90,61,237/- alongwith interest and also imposition of penalty. The Commissioner vide order dated 27.09.2012 confirmed the duty demand alongwith interest and imposed penalty of equal amount on them against which this appeal alongwith stay application has been filed. 2. Heard both the sides in respect of stay petition. 3. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunals judgment in Maruti Udyog Limited is not applicable to the facts of this case as that judgment is in respect of deferment scheme which was for a period of fourteen years i.e. deferred amount was to be deposited within fourteen years, while in this case there is no time limit for payment of the deferred amount. She, therefore, pleaded that this is not a fit case for waiver. 5. We have consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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