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2014 (3) TMI 92 - AT - Central ExciseDefault in payment of Central excise duty - show cause notice requiring the payment of excise duty on each consignment in cash, without utilizing Cenvat Credit until payment of outstanding amount together with interest - Held that:- As under Sub-Rule (1) of Rule 8 of Central Excise Rules, 2002 if an assessee, failed to pay the duty within the time stipulated i.e. on the 6th day of following month if it is paid electronically through internet banking or on the 5th day of following month in any other case, and a further period of 30 days under Sub-Rule (3A) is disentitled to make use of the Cenvat Credit - Following decision of Manjunatha Industries vs. CCE, Bangalore [2013 (4) TMI 534 - KARNATAKA HIGH COURT] - appellant has not made out a case for total waive of pre-deposit of the dues - Conditional stay granted.
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