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TMI Blog2015 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... utilizing the Cenvat credit. We are therefore, of the prima-facie view that the impugned order is not correct and as such the appellant have strong prima-facie case in their favour. The requirement of pre-deposit of the duty demand, interest and penalty is therefore, waived for hearing of the appeal and recovery thereof is stayed during pendency of the appeal - Stay granted. - Excise Stay Application No. E/s/54259/2014, Excise Appeal No. E/53804/2014-EX[DB] - - - Dated:- 13-1-2015 - Rakesh Kumar, Member (T) And S K Mohanty, Member (J),JJ. For the Appellant : Shri K L Handa, Consultant For the Respondent : Shri Pramod Kumar, JCDR ORDER Per: Rakesh Kumar: The appellant are manufacturers of motor vehicle parts chargea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns, when the Department detected short payment, and pointed out the appellant paid this amount alongwith interest. However, by the time the short payment had been detected and the payment of the duty short paid had been made alongwith interest, the default had continued beyond 30 days from the due date and according to the Department in respect of duty payable for Aug 2011. There was default of 117 days beyond the due date and in respect of duty liability for September 2011 there was default of 56 days beyond the due date. According to the Department, during the above period of default the assessee was required to pay duty consignment-wise and without utilizing the Cenvat credit, and to the extent the duty was paid through Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alid, that in view of this, the impugned order is without any basis. He therefore, pleaded that the requirement of pre-deposit of the duty demand and interest may be waived for hearing of the appeal and recovery thereof may be stayed. 7. Shri. Pramod Kumar, ld. JCDR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order. 8. We have considered the submissions from both the sides and perused the records. The only basis of the duty demands against the appellant is that during the period of default beyond 30 days from the due date the appellant were required to pay duty on the clearances during that period without utilizing the Cenvat credit. However, we find that Hon'ble Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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