2016 (11) TMI 1384

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..... e, Raipur [2015 (12) TMI 594 - SUPREME COURT], where similar issue was raised and it was held that as on the date of clearance when excise duty was paid, it could not be treated as 'short paid' on the said date. As a consequence when the principal amount, namely, the excise duty itself was not payable (i.e. on the differential) on the date of clearance of the goods, there cannot be any question of .....

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..... . Steel Authority of India Ltd., Vs. CCE, Raipur, has reported in [2015 (326) E.L.T. 450 (S.C.)]. In this judgement Hon ble Apex Court has referred the matter to the Larger Bench of the Supreme Court. 2. Ld. AR fairly considered that the issue is identical. In the peculiar circumstances of the matter, this appeal is remanded to the original authority to await the final view and judgment taken .....

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