9911796707
TMI Blog2014 (12) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that while passing the impugned order, this Tribunal had taken cognizance of the decision of Hon'ble High Courts of Karnataka and Madras, wherein it had been held that if there is a default in payment of excise duty for more than 30 days, the appellant cannot avail the benefit of CENVAT Credit. The order of the Hon'ble High Court prevails over any order of the Tribunal. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit of the entire duty amount confirmed in cash within a period of eight weeks and report compliance today. When the case was called for ascertaining compliance, the learned Counsel for the appellant submits that they have not been able to make pre-deposit, and they are in process of arranging funds. An application for modification of the stay order has also been filed by the appellant. He a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table. However, in the interest of justice, we grant another 15 days time to the appellant to make the pre-deposit as ordered vide stay order dated 10.12.2013 and report compliance on 10.3.2014. In case of default in compliance, the appeal will be dismissed without any further notice. 3 The Modification application filed by the appellant seeks to challenge the vires of the provision of Rule 8(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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