2011 (6) TMI 87

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....ry, Rajkot were required to pay Central Excise duty of Rs. 4,86,521/- on the goods cleared on or before 05.01.2008. However, it is noticed that they have paid Rs. 2,32,021/- on 31.12.2007 and Rs. 2,54,500/- by challans on 12.3.2008 and interest of Rs. 6,404/- on 17.04.2008. Since they defaulted in payment of dues for more than 30 days and the appellants have not complied with the provisions of Rul....

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....iven any findings on the contentions raised by the appellants when the appellants have clearly come out with the details of payments of duty, which are verifiable facts. Clear findings should have been given by the Commissioner. We therefore, are of the opinion that the case requires a detailed verification of the facts as contended by the appellants.   4. We have also considered the circums....