9911796707
TMI Blog2013 (11) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... Following Maruti Udyog Limited vs. CCE, Delhi-III [2004 (1) TMI 158 - CESTAT, NEW DELHI ] - Prima-facie the deferment scheme dealt with in the Tribunal’s judgement in the case of Maruti Udyog Limited and the scheme in this case is different only in respect of the point that while in the scheme dealt with in case of Maruti Udyog Limited the deferred amount of tax was to be paid within fourteen yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 collecting full amount of the sales tax payable from the customer and could retain the bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith 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. Shri B.L. Narasimhan, ld. Advocate for the appellant pleaded that the issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 considered the submissions from both the sides and perused the record. Prima-facie we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
