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2011 (6) TMI 87 - CESTAT, AHMEDABADWaiver of pre-deposit - Since appellants defaulted in payment of dues for more than 30 days and the appellants have not complied with the provisions of Rule 8 (3A) of Central Excise Rules, the clearances were treated as clearances without payment of duty - The lower authorities confirmed demand, imposed penalty and charged interest - The appellants pleaded that there was no fault on their part and the duty was paid through cenvat account - The default was only for seven days and the differential duty was also paid within the time allowed - Held that:it is found that Commissioner (Appeal) has not given any findings on the contentions raised by the appellants when the appellants have clearly come out with the details of payments of duty, which are verifiable facts - Hence, set-aside the impugned order and remand the matter to Commissioner for further verification of the details of payments and to decide the appeal on merits.
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