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TMI Blog2015 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... enue/Department, be de-freezed so as to allow to operate the same. This request is opposed by Mr. Mishra. It is submitted by him that the assessee can pay the amounts from other sources and there is no need to defreeze the account - Appeal raises substantial questions of law - Partial stay granted. - Central Excise Appeal No. 20 of 2013 - - - Dated:- 28-4-2014 - S.C. Dharmadhikari and G.S. Kul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or payment of duty? (c) Whether in the facts and circumstances of the case, the Appellate Tribunal is justified in imposing penalty of ₹ 5,00,000/- on the Appellants under Rule 25 of the Central Excise Rules, 2002 by holding that Rule 8(3A) is applicable where the Appellants have taken excess credit of ₹ 25,063/- by mistake but voluntarily disclosed the fact of excess availment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade out for grant of limited interim relief. The order of the Tribunal dated 15th June, 2012 impugned in this Appeal is stayed to the extent of recovery of penalty under Rule 25 of the Central Excise Rules, 2002 and Rule 15 of the Cenvat Credit Rules, 2004, meaning thereby the direction at clause (c) and (e) of the operative part of the impugned order at page 57 and 58 of the paper book is stayed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the fact that we have only granted a partial stay of the order under challenge and that the Appeal raises substantial questions of law, we grant the request of Shri Sridharan. On the assessee s filing an undertaking in this Court in the usual form within a period of one week from today, and particularly that they would comply with the order of the Tribunal subject to the legal rights with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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