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M/s. Hindustan Windows Mfg. Co. Versus Commr. of Central Excise, Kolkata-II

2015 (10) TMI 901 - CESTAT KOLKATA

Denial of CENVAT Credit - Delay in payment of duty - Debit made in CENVAT Credit and PLA account - Held that:- Ratio laid down by Hon'ble Gujrat High Court's case in the case of Shreeji Surface Coatings Pvt. Ltd. [2014 (12) TMI 656 - GUJARAT HIGH COU .....

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pendency of the appeal. - Stay granted. - Excise Stay Application No. E/S/504/2011 In Excise Appeal No. : E/433/2011 - Order No : SO/75970/2015 - Dated:- 17-9-2015 - Dr. D.M. Misra, Judicial Member and Shri H.K. Thakur, Technical Member For the Petit .....

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Section 11AC of CEA, 1944. 2. The Ld. Consultant for the applicant has submitted that for the month of January, 2008, the applicant was required to deposit a total duty of ₹ 16,54,450/-; out of which the applicant paid ₹ 11,80,650/- by d .....

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turned by the Bank as their Registration No. was not PAN based and later after necessary rectification, again deposited it on 11/3/2008. He submits that technically there is no delay in payment of the duty liability for the month of January. Hence, d .....

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