9911796707
TMI Blog2015 (12) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... onth beyond the period of one month from the due date and the Hon’ble High Court has held that this provision is unconstitutional. We, therefore, hold that the appellant have a prima facie case in their favour. Hence, the requirement of pre-deposit of duty demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted. - E/Stay/54918/2014 in Appeal No.54265/2014-EX(DB) - Misc. Order No. 51813/2015 - Dated:- 5-5-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr. S.K. Mohanty, Member (Judicial) For the Petitioner : Shri Ankur Jain, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER Per Rakesh Kumar: The facts giving rise to this appeal and stay application are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 15 Lakhs on them under Rule 25 of the Central Excise Rules, 2002 as the clearance made during the forfeiture period on payment of duty through cenvat credit were deemed to be the clearance made without payment of duty. Against this order of the Commissioner, this appeal has been filed along with stay application. 2. Heard both the sides in respect of stay application. 3. Shri Ankur Jain, Advocate, ld. Counsel for the appellant, pleaded that during the period of dispute, Smt. Leena Singhal, wife of the director of the appellant company was very sick due to which, the entire work of the company was looked after by the employees, that the short payment of duty of ₹ 4,19,200/- for May, 2012 was due to bona fide mistake, that as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that once the duty payable in respect of a particular month, is not paid by the due date, and failure to pay the duty continues beyond of the period of 30 days from the due date, the provisions of Rule 8(3A) become applicable and according to these provisions of Rule 8(3A), the assessee is required to pay duty, on the goods cleared by him consignment-wise and without utilizing the cenvat credit. He, therefore, pleaded that the impugned order is in accordance with the above judgements of the High Court and Tribunal and as such, the appellant do not have prima facie case in their favour. 5. We have considered the submissions from both the sides and perused the records. 6. The only point of dispute in this case is as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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