Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 263 - AT - Central ExciseStay Application - Demand - Wrongful availment of Cenvat credit - short payment - the facility of payment in instalments is done away with and apart from providing that the duty liability has to be discharged by the specified date the provisions of law clearly explain that it is only upon the discharge of duty liability, as specified in the provision of law, and the amount is credited to the account of the Central Government by the specified date, that the assessee can avoid imposition of penalty - Therefore, the arguments which are sought to be advanced with reference to the erstwhile provision of law rather than rendering any help to the appellants justifies the view that are taking in the matter. do not find any infirmity as such in the impugned order by the Commissioner. Detention of goods - As regards the detention of the goods, undoubtedly, the department is armed with the guidelines laid down by the Board, but at the same time it is not the case of the Department that the assessee had been consistently in default in the past or that in the past, the appellants have avoided to comply with the order passed by the Competent Authority. In such circumstances, if the appellants want some breathing time to clear the goods, certainly the request in that regard has to be considered.
|