2015 (7) TMI 27

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..... wa, Member (J) And B S V Murthy, Member (T),JJ. For the Appellant : Mr SubhaRao, Adv. For the Respondent : Mr S Teli, AR ORDER Per: Archana Wadhwa: Both the stay petitions are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner vide which duty of central excise to the extent of Rs. 2,53,76,851/- stands confirmed against the appellant al .....

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..... nts were visited by the Jurisdictional Central Excise Officer in or around October 2010 who opined that, as the activity amounts to manufacture, they should discharge their central excise liability instead of paying service tax. Thereafter, the appellants started paying central excise duty on their final products. However, the said duty was not paid in respect of all the manufacturers but only in .....

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..... s the appellant was admittedly discharging the service tax liability on the activity undertaken by them with the due knowledge of the Revenue. As regards service tax, learned advocate fairly agrees that the same was collected from their customers but not deposited with the Revenue. In view of the above, we direct the applicants to deposit Rs. 30,00,000/- (rupees thirty lakhs only) within a period .....

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