9911796707
TMI Blog2015 (10) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri J Nagori, AR ORDER Per: H K Thakur: This stay application has been filed by the appellant for staying the operation of OIA dated 20.5.2014 passed by Commissioner (Appeals), Surat under which appeal of the appellant was again rejected by the first appellate authority under the remand proceedings ordered by this bench as per order No.A/10175/2014 dated 11.02.2014. 2. Shri N.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , duty demand on appellant can not be fastened and duty was required to be paid on actual production. That duty demand can not be made under compounded levy scheme when unit was closed as per CESTAT Delhi judgment in the case of Gayatri Iron Industries vs. CCE, Lucknow [2013 (295) ELT 549 (Tri. Del.)] 3. Shri J. Nagori (AR) appearing on behalf of the Revenue submits that no closure intimation was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has received information through RTI to the effect that no such declaration is available with the department. In view of the facts available on record and the relied upon case law, appellant has made out a prima facie case for complete waiver of the confirmed demands and penalties. Accordingly, it is ordered that there will be a stay on the recovery of the confirmed dues and penalties till the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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