https://www.taxtmi.com/caselaws?id=206060 Dismissal of the appeals for non-compliance with the stay order was not sustained where the record did not clearly establish whether duty had been paid from PLA and, if so, whether the reversed Modvat credit would revive in the credit account. The matter required verification of the duty-payment claim before final disposal. The applicable penalty issue was also to be examined in light of the view that any penalty would fall under Rule 27 of the Central Excise Rules, with a maximum penalty of Rs. 5,000. The impugned orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh decision on the stay petitions. en-us Fri, 11 Mar 2011 00:00:00 +0530 Mon, 10 Oct 2011 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206060 Dismissal of the appeals for non-compliance with the stay order was not sustained where the record did not clearly establish whether duty had been paid from PLA and, if so, whether the reversed Modvat credit would revive in the credit account. The matter required verification of the duty-payment claim before final disposal. The applicable penalty issue was also to be examined in light of the view that any penalty would fall under Rule 27 of the Central Excise Rules, with a maximum penalty of Rs. 5,000. The impugned orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh decision on the stay petitions. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206060