2014 (2) TMI 450

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..... oner (AR) PER : Ashok Jindal The appellants are in appeal along with an application for stay against the impugned order wherein a demand of Rs.2,12,345/- along with interest and equivalent amount of penalty has been confirmed against them for short payment of Rs.10/- only. 2. The facts of the case are that as per the Rule 8(3A) of Central Excise Rules, 2002, the assesse is required to pay duty .....

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..... been already been paid by the appellant and there was a mis-calculation which resulted in short payment of Rs.10/- only which was also paid by the appellants on their own. In these circumstances, the impugned proceedings were not warranted. Accordingly, impugned order is set aside and the appeal is allowed. Stay application is also disposed of in the above terms. (Dictated in Court)
Case law .....

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