2013 (10) TMI 1247

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.... early hearing of the stay application filed by them in view of the fact that the Superintendent of Central Excise was insisting for payment of penalty which is the only amount remaining to be paid in the absence of disposal of stay petition. The early hearing application was filed in February 2013 itself but before the early hearing application was numbered and communicated to the appellant, the ....

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....aring the learned counsel for the appellant for some time, I find it appropriate that the stay application may be decided today itself. Accordingly, early hearing application is allowed and the stay application is taken up for final disposal. 2. The appellant is engaged in the manufacture of ERW steel tubes falling under CETH 7306500 of CETA 1985. Scrutiny of records during the course of audit ....

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....o the CENVAT credit has also been demanded. Learned counsel submits that the entire amount of CENVAT credit and interest has already been paid and according to provisions of Section 11A (2B) of Central Excise Act 1944, once the entire amount of duty liability is discharged with interest, no show-cause notice should have been issued. In this case, the appellant was entitled to entertain a bonafide ....