2014 (1) TMI 784

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.... S. Chakraborty, A.C.(A.R.) ORDER Per Dr. I.P. Lal; 1. Two separate appeals along with stay applications have been filed by the appellant against Commissioner(Appeals)s order-in-Appeal No.241-242/JSR/2012 dt.05.11.2012. Commissioner(Appeals) has passed a common order against two order-in-originals dated 29.07.2011 and 28.12.2011 issued vide F.No.69-MP/Offence/2011 and F.No.154/MP/Offence....

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....nt of duty for the earlier periods and therefore duty of Rs.8,63,432/- paid through Cenvat account for the period May 2009 to October 2009 and Rs.9,84,593/- paid through Cenvat account for the period from March 2010 to July, 2010 were held are not proper and treated as non-payment of duty and recoverable as arrear as per Rule 8(4) of Central Excise Rules. Penalty is also imposed. 3. Ld. Consult....

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....mitted the fault and that as per the provisions of the Rule 8(3A) they were required to discharge the duty in cash/PLA accounts. 5. Heard both sides and perused the record. Since both the appeals are on a common issue, I proceed to decide the two stay applications filed by the Appellant by the common order as under. 6. In view of the specific provisions of Rule 3(4) and Rule 8(3A) respective....