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2014 (4) TMI 139 - AT - Central ExciseWaiver of pre deposit - Interest on differential duty - Held that:- amount of interest stands appropriated towards arrears of Revenue as per Order-in-Original passed by the Assistant Commissioner of Central Excise, Palakkad-I Division. He has also produced a copy of the said Order-in-Original. On a perusal of the said order, I find that an amount of Rs. 5,14,846/- demanded towards interest vide Order-in-Original No. 71/2010-CE dated 31.12.2010 read with corrigendum thereto dated 31.1.2011 has been appropriated towards other arrears of Revenue under Section 11 of the Central Excise Act. It is also pointed out that Order-in-Original No. 25/2012 is presently under challenge before the Commissioner (Appeals) but its operation has not been stayed - present application for waiver of pre-deposit and stay of recovery in respect of the aforesaid amount of interest is infructuous and is dismissed as such - Stay denied.
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