TMI Blog2018 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favor of appellant. - Appeal No. E/55925/2013 - Final Order No. 60077 / 2018 - Dated:- 23-1-2018 - Mr. Ashok Jindal, Member ( Judicial ) For the Appellant : Sh. Kamaljeet Singh, Advocate For the Respondent : Sh. A. K. Saini, A.R ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein the duty has been demand by invoking provisions of Rule 8(3A) of Central Excise Rules, 2002. 2. Brief facts of the case are that during the month of March, 2009 the appellant has cleared the goods involving excise duty of ₹ 6,60,682/- and has paid central excise duty of ₹ 3,30,338/- from Cenvat account and ₹ 36,962/- from PLA. Thus they had defaulted in payment of balance amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been cleared without payment of duty in terms of Rule 8(3A) of CER, 02. As such these amount of Central excise duty were recoverable from them under Section 11(A)(1) of Central Excise Act, 1944 (hereinafter referred to as CE Act, 1944 ) read with Rule 8(3A) of CER, 02 read with Section 11AC of CE Act 1944 and goods cleared without payment of duty were proposed to be confiscated. As such two show cause notices proposing above actions were issued vide V(87)21/Ldh-II/87/09/1797 dated 23.03.2010 and V (87) 21/D/Ldh-II/87/09/2038 dated 15004.2010. 3. The matter was adjudicated and demands were confirmed against the appellant. Against the said order the appellant is before me. 4. Heard the parties and considered the submissions. 6. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of operation of an order. Quashing of an order results in the restoration of the position as it stood on the date of passing of the order which has been quashed. The stay of operation of an order does not, however, lead to such a result. It only means that the order which has been stayed would not be operative from the date of passing of the stay order and it does not mean that the said order has been wiped out from existence. This means that if an order passed by the appellate authority is quashed and the matter is remanded, the result would be that the appeal which had been disposed of by the said order of the appellate authority would be restored and it can be said to be pending before the appellate authority after the quashing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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