2018 (3) TMI 327

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..... Central Excise Rules, 2002 when the appellant company have paid the duty though belatedly but along with interest? - Held that: - The liability of the non-payment of duty was declared in the ER1 return for the month of November, 2010 therefore this is not a case of suppression of facts or malafide intentions on the part of the appellant with intention to evade duty - the appellant have paid entir .....

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..... cise Rules, 2002 when the appellant company have paid the duty though belatedly but along with interest. 2. Ms. Shamita Patel, Ld. Counsel for the appellant submits that only case against the appellant is that late payment of monthly duty. The duty which has been paid late was declared in the ERI return for the month of November, 2010 therefore there is no suppression of facts or intention to e .....

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..... 12) ELT 699 (Tri.-Del.) (ii) Shivam Pressings Vs. Commissioner of Central Excise, Pune-l 2015 (326) ELT 351 (Tri.-Mumbai) 4. On careful consideration of the submissions made by both sides and on perusal of the records. I find that this case involved the issue of delayed payment of monthly duty in terms of Rule 8. The liability of the non-payment of duty was declared in the ER1 return f .....

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