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TMI Blog2014 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR and Shri K. Sivakumar, AR JUDGEMENT Per : Mr. H.K. Thakur; This stay application has been filed by the appellant for staying the operation of OIO No. 74/Commissioner/2013 dated 28.06.2013/ 05.07.2013, passed by Commissioner of Central Excise & Customs, Rajkot, confirming a demand of Rs. 1,39,76,931/- along with interest. A penalty of Rs. 15.00,000/- has also been imposed upon the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hane - [2012 (276) ELT 273 (Tri. Mumbai)] (iii) Baba Vishwakarma Engg. Company Pvt. Limited vs. CCE, Ghaziabad - [2012 (278) ELT 68 (Tri. Del.)] (iv) Air Control & Chemical Engg. Company Limited vs. CCE Ahmedabad - [2011 (271) ELT 305 (Tri. Ahmd.)] (v) F.S. Engineers vs. CCE, Ahmedabad - [2013 (293) ELT 61 (Tri. Ahmd.)] (vi) Meenakshi Associates vs. CCE, Noida - [2013 (295) ELT 578 (Tri. Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2013-TIOL-1890-CESTAT-MUM] (iii) Manjunatha Industries vs. CCE, Bangalore - [2013-TIOL-285-HC-KAR-CX] (iv) Sharp Industries Limited vs. CCE, Thane - [2014-TIOL-344-CESTAT-MUM] 4. Heard both sides and perused the case records. It is observed that four case laws cited by both sides, the issue is relating to default in payment of duty as per the provisions of Rule 8(3A), is contentious one and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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