2006 (10) TMI 296

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.....R. Gupta, Representative, for the Respondent. [Order]. - This stay application is directed against order in appeal dated 22nd June 2006 which set aside the order in original dated 14-6-2006. Since the issue involved in this case is in short compass, stay application filed by the revenue is dismissed and the appeal is itself taken up for disposal. 2. Considered the submissions made b....

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....he duty in monthly installments for a period of two months. The said order was passed by the adjudicating authority on 14-6-2006. On an appeal, the Commissioner (Appeals) has held as under :- "5. I have gone through the grounds of appeal, submissions made at the time of hearing and all other evidence on record. When a manufacturer does not pay duty on the goods cleared by him for the month by t....

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....rovided in these rules shall follow." As the payment has already been made on 3rd June 2006 and the order is also passed in June 2006, therefore, the amended provisions as contained in sub-rule (3A) would get attracted. In view of these amended provisions, once the outstanding amount has been paid, thereafter the payment of duty on daily basis need not be paid. Since the payment was made on 3-6....