9911796707
TMI Blog2017 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of electrical equipment. During the period 1996-97, the appellant availed the benefit of SSI exemption. During the period 1997-98, the appellant opted to avail the benefit of Notification No. 16/97, dated 1-4-1997. Subsequently, the appellant informed the department that it did not want to avail the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the learned counsel for the respondent to take instructions as CEAC 4/2013 Page 3 of 5 to whether the clearances for which no duty have been paid for three months mentioned above could be subjected to central excise duty after giving the benefit of Cenvat credit to the appellant in accordance with law. The learned counsel for the appellant states that the appellant is willing to pay whatever amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. Hence, the present appeal is before the Tribunal. 3. Heard the ld. Counsel for both sides and examined the records. 3. The issue involved in this case for consideration by the Tribunal is, as to whether, once the entire duty of Rs. 2,21,712/- paid by the appellant can be appropriated partially and demand be confirmed for the balance amount of Rs. 1,00,000/- and interest can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act at the relevant time provided for payment of interest, in the eventuality, where the assessee fails to deposit the duty within 3 months from the date of determination of the duty liability. In the present case, since the Central Excise duty liability for the first time was determined vide order dated 31-12-2014 as payable by the appellant and the amount in question was paid by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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