9911796707
TMI Blog2014 (3) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. ORDER The appellant-manufacturing goods falling under Chapter 39 of the Central Excise Tariff had during April 2006 to December 2006 period supplied the goods to their customers against contracts. Subsequently, in the cases where the prices had been increased with retrospective effect, the appellant received escalation amount and at that time, while they paid the differential d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - on the ground that prior to the personal hearing before him, the appellant had paid the interest. Against this order of the Commissioner (Appeals), this appeal along with stay application has been filed. 2. Though this matter was today listed for hearing of stay application only, after hearing both the sides for sometime, we are of the view that this matter can be taken up for final dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on them. 4. Shri R.K. Verma, the learned Senior Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it and emphasised that since at the time of payment of differential duty under supplementary invoices, the interest as per the provisions of Section 11AB was not paid, penalty under Rule 25(1) of Central Excise Rules, 2002 would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods in contravention of the provisions of these rules or the notifications issued under these Rules; (b) non-accountal of excisable goods produced or manufactured or stored; (c) manufacture of excisable goods without registration; and (d) contravention of any provisions of these rules or of the notification issued under these Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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