Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 556 - HC - Central ExciseStay application - COD clearance not obtained - Appeal dismissed by tribunal - Held that:- Public sector undertakings are not above the law, nor above the citizen and in this matter, the order was passed against the petitioner-assessee long back and its appeal was dismissed as back as on 19-12-2008. For the reasons best known to the revenue, they did not choose to recover the amount which should have been recovered after the dismissal of the appeal and for want of any interim order from any Court of law, it was the duty of the revenue to recover the amount. Revenue is due from the petitioner, since the year 2008 and today, even no appeal is pending questioning the liability and only application for restoration of appeal is pending and twice the restoration application has been dismissed by the appellate authority. Therefore, in the facts of the case, we do not find any reason to stay the demand - Decided against assessee.
|