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2016 (9) TMI 322 - DELHI HIGH COURT

2016 (9) TMI 322 - DELHI HIGH COURT - 2016 (340) E.L.T. 291 (Del.) - Whether the Custom Excise and Service Tax Appellate Tribunal (“CESTAT”) fell into error in omitting delayed payments of duty through CENVAT contrary to Rule 8(3A) - Held that:- it is noticed that there is absolutely no dispute about two critical elements, i.e., firstly that there was about ₹ 3.27 lakhs lying to the credit of the assessee in its CENVAT account and secondly he in fact did paid the amount claiming that the s .....

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d and Mr. Yogendra Aldak, Advocates ORDER The question of law sought to be urged in the present case is whether the Custom Excise and Service Tax Appellate Tribunal ( CESTAT ) fell into error in omitting delayed payments of duty through CENVAT contrary to Rule 8 (3A). The brief facts are that the liability of the appellant for the month of April, 2012 - payable by 05.03.2012 was ₹ 10,10,590/- whereas the CENVAT credit was utilized to the extent of ₹ 7,10,590/- and ₹ 1,00,000/- .....

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